ASSIST IN PLANNING

ASSISTS IN CTRL
ASSISTS IN ORGANISING MEET THE NEEDS OF MGT
ASSIST IN MOTIVATING
ASSIST IN DECISION MAKING

PAGE 6 - KEY TERM

THE INFORMATION MANAGER
THE GATEKEEPER
MGT BY EXCEPTION
APPROPRIATENESS OF INFO PROVIDED
ROLE 2. MGT ACCNT
UPWARDS ST
DOWNWARDS PLAN
INFO FLOWS LT
SIDEWAYS
OUTWARDS CONTROL VARIANCE

P7 - KEY TERM ORGANISE ACTIVITY WITHIN A FRAMEWORK

1. MANAGEMENT
BUDGETS MOTIVATE INFLUENCE EMPLOYEE ACTION
STANDARD COSTS DOES COST ACCOUNTANT
ACTUAL COSTS STRATEGIC
DECIDE TACTICAL
P7 - 2.10 THE MGT ACCOUNTANT
OPERATIONAL
28/09/2004 - v3

DIRECT COST INTERNAL V'S EXTNL

PRODUCTION P8 - 3.3
ADMIN
3. MGT ACC/FIN ACC
CLASSIFICATION BY FUNCTION MGT OF FINANCE
FINANCIAL MGT
SELLING & DIST EG TREASURY MGT
R&D

FIXED COSTS
IDENTIFIED WITH GOODS PRODUCED
STORAGE PRODUCT COSTS 4. COST ACCTING CONCEPTS
CARRAGE

CAN BE AVOIDED IF THE BUSINESS AVOIDABLE COSTS

FUNCTION DID NOT EXIST

UNCONTROLLABLE CONTROLLABLE COST

NOTIONAL COSTS
COST CENTRES

C:\Documents and Settings\Rich\My Documents\Business\CPA\Professional 1\Strategic Management Accounting\1. THE MGT ACCOUNTANT.mmp - 28/09/2004 - -