Ch1 管理信息（Information for management）
Part1 信息Information
1.1 Data 和information的不同
Data（数据）is the raw material or data processing.
Information（信息）is processed data that is meaningful to the person who receives it.
Data——（rules）——information
1.2 信息的质量Qualities of good information
Good information should be relevant(相关), Complete(完整), Accurate(准确), Clear(清楚), it should inspire confidence, it should be appropriately communicated, its volume should be manageable, it should be timely(及时)and its cost(成本收益原则) should be less than the benefits it provides.
＄EXP1:
The following statements refer to qualities of good information:
（ⅰ）It should be communicated to the right person
（ⅱ）It should always be completely accurate before it is used.
（ⅲ）It should be understandable by the recipiend.
Which of the above statements are correct? B
A（i）and（ii）only
B （i）and（iii）only
C （ii）and（iii）only
D （i）,（ii）and（iii）
Part2 计划、控制和决策Planning，control and decision making
2.1 组织的目标Objetives
(1) Maximize profits
(2) Maximize shareholder value （股东价值，股东财富）
(3) Minimize costs
(4) Maximize revenue（收入）
(5) Increase market share（市场份额）
2.2 计划Planning
Strategy战略——高层
Tactic 战术——中层
Operation 经营——基层
Long-term planning——strategic plan——strategic information
Short-term planning——tactical plan——tactical information
——operational plan——operational information
＄EXP2:
The following statement refer to strategic planning:
（ⅰ）It is concerned with quantitative and qualitative matters.
（ⅱ）It is mainly undertaken by middle management in an organization.
（ⅲ）It is concerned predominantly with the long term.
Which of the statements are correct? B
A（ⅰ）and（ⅱ）only B（ⅰ）and（ⅲ）only
C（ⅱ）and（ⅲ）only D（ⅰ）,（ⅱ）and（ⅲ）
＄EXP3:
Which of the following statements are correct? D
（ⅰ）Strategic information is mainly used by senior management in an organization.
（ⅱ）Productivity measurements are examples of tactical information.
（ⅲ）Operational information is required frequently by its main users.
A（ⅰ）and（ⅱ）only
B（ⅰ）and（ⅲ）only
C（ⅱ）and（ⅲ）only
D（ⅰ）,（ⅱ）and（ⅲ）
＄EXP4:
Monthly variance reports are an example of which one of the following types of management information?A
A Tactical
B Strategic
C Planning
D Operational
2.3 管理控制系统Management control system
a system which measures and corrects the performance of activities of subordinates in order to make sure that the objectives of an organization are being met and the plans devised to attain them are being carried out.
The basic elements of a management control system are as follows: p31
(1) planning:deciding what to do;
(2) recording:standards of targets;
(3) carrying out the plan;
(4) comparing actual results with the plan;
(5) evaluating the comparation;
(6) corrective actions.
＄EXP5：
Which of the following is an initial requirement of a management control system? C
A Establishing the standard to be achieved
B Measuring the actual performance
C Setting organizational objectives
D Taking appropriate corrective action
Part 3 财务会计、管理会计和成本会计
Financial accounting systems ensure that the assets(资产)and liabilities(负债) of a business are properly accounted for, and provide information about profits(利润) and so on to shareholders(股东) and to other interested parties.
Management accounting systems provide information specifically for the use of managers within the organization.
Cost accounting provides a bank of data for the management accountant to use.
EXP6:
The following statements relate to financial accounting or to cost and management accounting:
（ⅰ）The main users of financial accounting information are external organization.
（ⅱ）Cost accounting is part of financial accounting and establishes costs incurred by an organisation. （ⅲ）Management accounting is used to aid planning, control and decision making.
Which of the statements are correct? B
A（ⅰ）and（ⅱ）only
B（ⅰ）and（ⅲ）only
C（ⅱ）and（ⅲ）only
D（ⅰ）,（ⅱ）and（ⅲ）
Part4 报告格式Reports to management
REPORT
TO: board of directors Date: 07.1.3 From: Conner
Subject: cost report
正文
Signed：Conner。