亨格瑞管理会计英文第15版练习答案01(12)

查尔斯亨格瑞 管理会计 英文版第15版 北京大学出版社 练习答案01

The management accountant's major purpose is to provide information that helps line managers plan and control operations and make decisions. The accountant supplies information for scorekeeping, attention directing, and problem solving. In turn, managers use this and other information for routine and non-routine decisions and for evaluating subordinates and the performance of sub-parts of the organization. Management accountants must walk a delicate line between (1) making sure that managers use information properly and (2) making sure that the managers, not the accountants, are doing the actual managing.

(5 min.)

Costs of a poor ethical environment include legal costs and costs due to absenteeism and high employee turnover. Benefits of a good ethical environment include improved morale, lower absenteeism and employee turnover, lower loss from internal theft, and improved customer satisfaction resulting from better quality and service (that result from a more productive work environment).

(5 min.)

There are numerous examples.

“You understand how important it is to record this sale before year end, don’t you?”

“Doing it this way is common for all companies in our business, so don’t worry!”

“Trust me, the inventory is at the warehouse.”