Management Accounting and Control at ZHAW - Zürcher Hochschule für Angewandte Wissenschaften

Flashcards and summaries for Management Accounting and Control at the ZHAW - Zürcher Hochschule für Angewandte Wissenschaften

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Study with flashcards and summaries for the course Management Accounting and Control at the ZHAW - Zürcher Hochschule für Angewandte Wissenschaften

Exemplary flashcards for Management Accounting and Control at the ZHAW - Zürcher Hochschule für Angewandte Wissenschaften on StudySmarter:

definition of accounting

Exemplary flashcards for Management Accounting and Control at the ZHAW - Zürcher Hochschule für Angewandte Wissenschaften on StudySmarter:

differences between management accounting and financial accounting

Exemplary flashcards for Management Accounting and Control at the ZHAW - Zürcher Hochschule für Angewandte Wissenschaften on StudySmarter:

benchmarking

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Exemplary flashcards for Management Accounting and Control at the ZHAW - Zürcher Hochschule für Angewandte Wissenschaften on StudySmarter:

budget

Exemplary flashcards for Management Accounting and Control at the ZHAW - Zürcher Hochschule für Angewandte Wissenschaften on StudySmarter:

continuous improvement

Exemplary flashcards for Management Accounting and Control at the ZHAW - Zürcher Hochschule für Angewandte Wissenschaften on StudySmarter:

control

Exemplary flashcards for Management Accounting and Control at the ZHAW - Zürcher Hochschule für Angewandte Wissenschaften on StudySmarter:

control process

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Exemplary flashcards for Management Accounting and Control at the ZHAW - Zürcher Hochschule für Angewandte Wissenschaften on StudySmarter:

What are the different functions within finance?

Exemplary flashcards for Management Accounting and Control at the ZHAW - Zürcher Hochschule für Angewandte Wissenschaften on StudySmarter:

What is included in "Shared Services"?

Exemplary flashcards for Management Accounting and Control at the ZHAW - Zürcher Hochschule für Angewandte Wissenschaften on StudySmarter:

What is included in Financial Planning and Analytics?

Exemplary flashcards for Management Accounting and Control at the ZHAW - Zürcher Hochschule für Angewandte Wissenschaften on StudySmarter:

What is included in the "Decision Support"?

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Exemplary flashcards for Management Accounting and Control at the ZHAW - Zürcher Hochschule für Angewandte Wissenschaften on StudySmarter:

What is included in "Specialty Function"?

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Exemplary flashcards for Management Accounting and Control at the ZHAW - Zürcher Hochschule für Angewandte Wissenschaften on StudySmarter:

Management Accounting and Control

definition of accounting

the process of identifying, measuring and communicating economic information to permit informed judgements and decisions by users of the information 

Management Accounting and Control

differences between management accounting and financial accounting

  • legal requirements
  • focus on individual parts or segments of the business
  • generally accepted accounting principles
  • time dimensions
  • report frequency

Management Accounting and Control

benchmarking

a meachanism for achieving continuous improvment by measuring products, services or activites against those of other est performing organisations

Management Accounting and Control

budget

a financial plan for implementing managment decisions


Management Accounting and Control

continuous improvement

an ongoing search to reduce costs, eliminate waste and improve quality and perfromance of activities that increase customer value or satisfaction

Management Accounting and Control

control

a managerial function that consists of the measurement, reporting and subsequent correction of performance in order to achieve the orgnisation's objectives

Management Accounting and Control

control process

the process of setting targets or standards against which actual results are measured

Management Accounting and Control

What are the different functions within finance?

  • Shared services
  • Financial planning and analytics
  • Decision support
  • Specialty function

Management Accounting and Control

What is included in "Shared Services"?

  • Financial and Tax Compliance
  • Tax Accounting
  • Payroll Accounting
  • General Accounting
  • Reporting
  • Accounts payable
  • Cash Collection
  • Cost Accounting

Management Accounting and Control

What is included in Financial Planning and Analytics?

  • Analytics
  • Planning and Budget
  • Forecasting
  • Controlling


Management Accounting and Control

What is included in the "Decision Support"?

  • Strategic Planning
  • Support Business in decisions

Management Accounting and Control

What is included in "Specialty Function"?

  • Corporate Tax
  • Treasury
  • Internal Controls
  • Credit Management
  • Investor Relationship
  • Insurance Management
  • Consolidation
  • Internat Audit

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