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ManagementAccounting:

InformationthatCreatesValueChapter1ManagementAccounting:

InformaLearningObjective1

Appreciatetheimportantrolethatmanagementaccountinginformationplaysinbothmanufacturing,service,non-profit,andgovernmentalorganizations.LearningObjective1 AppreciatManagementAccountingInformationWhatismanagementaccountinginformation?Itisavalueaddingprocessofplanning,designing,measuring,andoperatingnonfinancialandfinancialinformationsystemsthatguidesmanagementaction.ManagementAccountingInformatManagementAccountingInformationOperationalandFinancialDataProcessingActionsManagementAccountingInformatManagementAccountingInformationWhataresomeexamplesofmanagementaccountinginformation?reportedexpensesofanoperatingdepartmentcalculatedcostsofproducingaproductmeasurementsofeconomicperformanceManagementAccountingInformatLearningObjective2

Discussthesignificantdifferencesbetweenmanagementaccountingandfinancialaccounting.LearningObjective2 DiscusstFinancialAccountingFinancialaccountingisconstrainedbymandatedreportingrequirements:FinancialAccountingStandardsBoardSecuritiesandExchangeCommissionInternationalAccountingStandardsCommitteeFinancialAccountingFinancialFinancialAccountingFinancialaccountingprovidesinformationtoexternalconstituenciesonpastperformance.HistoricallyOrientedRulesDrivenObjectiveandAggregateFinancialMeasuresFinancialAccountingFinancialManagementAccountingManagementaccountingsystemsprovideinformationtomanagersandemployeeswithintheorganization.Companieshavediscretiontodesignsystemsthatprovideinformationinordertomakedecisionsabouttheorganization’sfinancial,physical,andhumanresources.ManagementAccountingManagemenManagementAccountingManagementaccountingprovidesinformationtointernalconstituencies.CurrentandFutureOrientedNoRegulationsSubjectiveandDisaggregateFinancial,Operational,andPhysicalMeasuresManagementAccountingManagemenLearningObjective3

Understandhowdifferentpeopleintheorganizationhavedifferentdemandsformanagementaccountinginformation.LearningObjective3 UnderstanDiversityofManagementAccountingInformationHowdoesthedemandformanagerialaccountinginformationvaryamongemployeesatdifferentlevelsoftheorganization?OperationallevelMiddleanduppermanagementSeniorexecutivesDiversityofManagementAccounDiversityofManagementAccountingInformationAttheoperationallevelmanyrepetitiveactivitiesareperformed.Managementaccountantsdevelopinformationaboutthestandardsforlabortime,machinetime,andmaterialsusageforrepetitivetasks.DiversityofManagementAccounDiversityofManagementAccountingInformationHowmuchdetailshouldbepresented?DisaggregatedetailsHowfrequentshouldinformationbeprovided?Operationallevelinformationshouldbeprovidedveryfrequently(usuallydaily).DiversityofManagementAccounDiversityofManagementAccountingInformationWhataretheinformationneedsofmiddleanduppermanagement?Middleanduppermanagementneedinformationtoplan,supervise,andmakedecisionsaboutfinancialandphysicalresources,products,services,andcustomers.DiversityofManagementAccounDiversityofManagementAccountingInformationWhattypeofinformationisusedatthemanageriallevel?ResourceutilizationEfficiencyandqualityofperformanceProfitabilityDiversityofManagementAccounDiversityofManagementAccountingInformationHowmuchdetailshouldbepresented?Moreaggregatethanattheoperationallevel.Howfrequentshouldinformationbeprovided?Manageriallevelinformationshouldbeprovidedfrequently(usuallymonthly).DiversityofManagementAccounDiversityofManagementAccountingInformationWhataretheinformationneedsofseniorexecutives?Seniorexecutivesneedstrategicinformationtoassessoverallperformance,tomonitoroperatingdepartments,andforbenchmarking.DiversityofManagementAccounDiversityofManagementAccountingInformationWhattypeofinformationisusedattheseniorexecutiveslevel?ProfitabilityCustomerloyaltyandsatisfactionMarketopportunitiesandthreatsTechnologicalinnovationsDiversityofManagementAccounDiversityofManagementAccountingInformationHowmuchdetailshouldbepresented?Moreaggregatethanatthemanageriallevel.Howfrequentshouldinformationbeprovided?Executivelevelinformationshouldbeprovidedlessfrequentlythanatthemanageriallevel(annuallyorsemi-annually).DiversityofManagementAccounLearningObjective4

Appreciatehowmanagementaccountingcreatesvaluefororganizationsandhowitrelatestooperations,marketing,andstrategy.LearningObjective4 AppreciatFunctionsofManagementAccountingWhatarethefunctionsofmanagementaccountinginformation?OperationalcontrolProductcostingCustomercostingManagementcontrolFunctionsofManaFunctionsofManagementAccountingWhatisoperationalcontrol?Itprovidesfeedbacktoemployeesandtheirmanagersabouttheefficiencyofactivitiesbeingperformed.Whatisproductcosting?Itmeasuresandassignsthecostsoftheactivitiesperformedtodesignandproduceindividualproductsand/orservices.FunctionsofManaFunctionsofManagementAccountingWhatiscustomercosting?Itisassigningmarketing,selling,distribution,andadministrativecoststoindividualcustomerssothatthecostofservingeachcustomercanbecalculated.Whatismanagementcontrol?Itisprovidinginformationabouttheperformanceofmanagers.FunctionsofManaOriginsofManagementControlManyinnovationsinmanagementaccountingsystemsoccurredintheearlydecadesofthe20thcentury.SeniorexecutivesatDuPontCorporationdevisedtechniquestodevelopoperatingbudgetsandcapitalbudgets.DonaldsonBrown,theCFOofDuPont,developedthereturnoninvestmentperformancemeasure.OriginsofManagementControlMOriginsofManagementControlThereturnoninvestmentcalculationgaveDuPontexecutivesasinglenumbertoevaluatetheperformanceoftheiroperatingdivisions.ProfitabilityMeasure

ReturnonSale=OperatingIncome÷SalesAssetorCapitalUtilizationMeasureSales÷InvestmentOriginsofManagementControlTOriginsofManagementControlReturnonInvestmentROI=OperatingIncome÷InvestmentTheseniormanagersatDuPontusedtheROImeasuretohelpthemdecidewhichoftheirdivisionsshouldreceiveadditionalcapitaltoexpandcapacity.OriginsofManagementControlROriginsofManagementControlAround1920,BrownleftDuPonttobecomeCFOforGeneralMotorsunderitschiefexecutiveofficer,AlfredSloan.GeneralMotorsintroducedmanymanagementaccountinginitiativestoaccomplishthecompany’soperatingphilosophyof“centralizedcontrolwithdecentralizedresponsibility”.OriginsofManagementControlAOriginsofManagementControlCorporatemanagersreceivedperiodicfinancialinformationaboutdivisionaloperationsandprofitability.TheGeneralMotor’smanagementaccountingsystemenabledtheorganizationtoplan,coordinate,control,andevaluatetheoperationsofmultipleoperatingdivisions.OriginsofManagementControlCOriginsofManagementControlSloan’sandBrown’sinitiativeplayedacriticalroleduringthe1920to1970timeperiod.However,duringthepastfewdecades,demandsbyexternalconstituentsledmanyorganizationstoplacemoreemphasisonexternalreporting.OriginsofManagementControlSOriginsofManagementControlManagementaccountinginformationstagnatedandprovedinadequateforthechangingandchallengingcompetitive,technological,andmarketconditionsofthelate20thcentury.OriginsofManagementControlMLearningObjective5

Explainwhymanagementaccountinginformationmustincludebothfinancialandnonfinancialinformation.LearningObjective5 ExplainwManagementAccountinginServiceorganizationsThemajorchangesinthedemandformanagementaccountinginformationexperiencedbymanufacturingcompaniesinrecentyearshavealsooccurredinserviceorganizations.ManagementAccountinginServiManagementAccountinginServiceorganizationsCharacteristicsofServiceOrganizationsProvideaservice,noproductMoredirectcontactwithcustomersNoinventory,perseQualityhardtocontrolinadvanceManagementAccountinginServiChangingCompetitiveEnvironmentDuringthelastquarterofthe20thcentury,thecompetitiveenvironmentforbothmanufacturingandservicecompanieshasbecomemorechallenging.Today’scompaniesdemanddifferentandbettermanagementaccountinginformation.ChangingCompetitiveEnvironmeChangingCompetitiveEnvironmentStartinginthemid1970s,manufacturingcompaniesencounteredseverecompetitionfromforeigncompaniesthatofferedhigher-qualityproductsatlowerprices.Acompanycouldprosperonlyifitscost,quality,andproductcapabilitieswereasgoodasthoseofthebestcompaniesintheworld.ChangingCompetitiveEnvironmeChangingCompetitiveEnvironmentCompanieswillneedbothfinancialandnonfinancialinformationtosucceed.Thederegulationmovementsincethe1970’salsochangedthegroundrulesunderwhichmanyservicecompaniesoperated.Managersofservicecompaniesnowrequireaccurate,timelyinformationtoimprovethequality,timeliness,andefficiencyoftheactivitiestheyperform.ChangingCompetitiveEnvironmeGovernmentandNon-ProfitOrganizationsIn1995,theFASBissuedadocumentof“ManagerialCostAccountingandStandardsfortheFederalGovernment”.Thisdocumentspecifiedthatinmanagingfederalprogramscostinformationisessentialinfiveareas:GovernmentandNon-ProfitOrgaGovernmentandNon-ProfitOrganizationsBudgetingandcostcontrolPerformancemeasurementDeterminingreimbursementsandsettingfeesandpricesProgramevaluationsMakingeconomicchoicedecisionsGovernmentandNon-ProfitOrgaGovernmentandNon-ProfitOrganizationsDemandforcostinformationingovernmentwillbeessentiallyidenticaltothoseinfor-profitmanufacturingandservicecompanies.Managersofnon-profitorganizationsofalltypesarelookingtoadaptmanagementaccountingproceduresinordertosatisfythedemandsonthemforaccountabilityandperformancemeasurement.GovernmentandNon-ProfitOrgaLearningObjective6

Understandwhyactivitiesshouldbetheprimaryfocusformeasuringandmanagingperformanceinorganizations.LearningObjective6 UnderstanMeasuringandManagingActivitiesandBusinessProcessesThemeasurementofactivitieswillbethekeyorganizingprincipleforstudyingmanagementaccountinginformation.Whataresomeexamplesoforganizationalactivities?assemblingproductsprocessingcustomerordersreceivingandstoringmaterialsMeasuringandManagingActivitMeasuringandManagingActivitiesandBusinessProcessesActivitiesdescribehoworganizationalresourcesandemployeesaccomplishwork.Whatisactivity-basedcosting?Itisacostsystembasedonactivitiesthatlinksorganizationalspendingonresourcestotheproductsandservicesproducedanddeliveredtocustomers.MeasuringandManagingActivitMeasuringandManagingActivitiesandBusinessProcessesWhatarebusinessprocesses?Theyrepresentcollectionsofactivitiesforaccomplishingorganizationalobjectives.Whataresomeexamples?procurementorderfulfillmentcustomeradministrationMeasuringandManagingActivitMeasuringandManagingActivitiesandBusinessProcessesTraditionally,managementaccountinginformationhasbeencollectedandreportedforindividualdepartments.Intoday’senvironment,costandnon-financialperformancemustalsobemeasuredforactivitiesandbusinessprocesses.MeasuringandManagingActivitManagementAccountingandStrategyManagementaccountinginformationcanhelporganizationsclarify,communicate,andimplementbusinessstrategy.Whataresomeexamplesofbusinessstrategy?operationalexcellenceproductleadershipcustomerserviceManagementAccountingManagementAccountingandStrategyDellComputers,CostCo,andMcDonald’sfollowastrategyofoperationalexcellence.Theyemphasizecostleadershipandconsistentquality.Intel,Sony,andMerckfollowastrategyofproductleadership.Theydevelopproductsthatdeliversuperiorperformance.ManagementAccountingManagementAccountingandStrategyHomeDepotandMobilfollowastrategythatemphasizescustomerservices.Theyprovidecustomerswithagreatbuyingexperience.Thesecompaniesneedmanagementaccountinginformationthatwillprovidefeedbackoneaseandspeedofpurchaseplusfriendlyandhelpfulemployees.ManagementAccountingLearningObjective7

Appreciatethebehavioralandethicalissuesfacedbymanagementaccountants.LearningObjective7 AppreciatBehavioralImplicationsTheactofmeasuringandinformingaffectstheindividualsinvolved.Peoplereacttomeasurements.Theyfocusonthevariablesandbehaviorbeingmeasuredandspendlessattentiononthosenotmeasured.Peoplealsoresistchange.BehavioralImplicationsTheacBehavioralImplicationsAnewmanagementsystemcanleadtoembarrassmentandthreat,atriggerforreactionsagainstchange.Thedesignandintroductionofnewmeasurementsandsystemsmustbeaccompaniedbyananalysisofthebehavioralandorganizationalreactionstothemeasurements.BehavioralImplicationsAnewEthicsandtheManagementAccountantWhattypesofcontrolscancompaniesusetofosterhighethicalstandardsamongtheiremployees?BeliefssystemsBoundarysystemsEthicsandtheManagEthicsandtheManagementAccountantWhatisabeliefssystem?Itistheexplicitsetofstatements,communicatedtoemployees,ofthebasicvalues,purpose,anddirectionoftheorganization.EthicsandtheManagEthicsandtheManagementAccountantWhatisaboundarysystem?Itisthesystemthatidentifiesforbiddenactions.Boundarysystemsincludeclearcommunicationofthelawsunderwhichthecompanyoperates.EthicsandtheManagEthicsandtheManagementAccountantManagementaccountantsalsooperatewithanadditionalboundarysystem,thecodeofbehaviorpromulgatedbytheirindustryandprofessionalassociations.TheInstituteofManagementAccountants(IMA)istheprofessionalassociationformanagementaccountantsintheUnitedStates.EthicsandtheManagEndofChapter1EndofChapter1ManagementAccounting:

InformationthatCreatesValueChapter1ManagementAccounting:

InformaLearningObjective1

Appreciatetheimportantrolethatmanagementaccountinginformationplaysinbothmanufacturing,service,non-profit,andgovernmentalorganizations.LearningObjective1 AppreciatManagementAccountingInformationWhatismanagementaccountinginformation?Itisavalueaddingprocessofplanning,designing,measuring,andoperatingnonfinancialandfinancialinformationsystemsthatguidesmanagementaction.ManagementAccountingInformatManagementAccountingInformationOperationalandFinancialDataProcessingActionsManagementAccountingInformatManagementAccountingInformationWhataresomeexamplesofmanagementaccountinginformation?reportedexpensesofanoperatingdepartmentcalculatedcostsofproducingaproductmeasurementsofeconomicperformanceManagementAccountingInformatLearningObjective2

Discussthesignificantdifferencesbetweenmanagementaccountingandfinancialaccounting.LearningObjective2 DiscusstFinancialAccountingFinancialaccountingisconstrainedbymandatedreportingrequirements:FinancialAccountingStandardsBoardSecuritiesandExchangeCommissionInternationalAccountingStandardsCommitteeFinancialAccountingFinancialFinancialAccountingFinancialaccountingprovidesinformationtoexternalconstituenciesonpastperformance.HistoricallyOrientedRulesDrivenObjectiveandAggregateFinancialMeasuresFinancialAccountingFinancialManagementAccountingManagementaccountingsystemsprovideinformationtomanagersandemployeeswithintheorganization.Companieshavediscretiontodesignsystemsthatprovideinformationinordertomakedecisionsabouttheorganization’sfinancial,physical,andhumanresources.ManagementAccountingManagemenManagementAccountingManagementaccountingprovidesinformationtointernalconstituencies.CurrentandFutureOrientedNoRegulationsSubjectiveandDisaggregateFinancial,Operational,andPhysicalMeasuresManagementAccountingManagemenLearningObjective3

Understandhowdifferentpeopleintheorganizationhavedifferentdemandsformanagementaccountinginformation.LearningObjective3 UnderstanDiversityofManagementAccountingInformationHowdoesthedemandformanagerialaccountinginformationvaryamongemployeesatdifferentlevelsoftheorganization?OperationallevelMiddleanduppermanagementSeniorexecutivesDiversityofManagementAccounDiversityofManagementAccountingInformationAttheoperationallevelmanyrepetitiveactivitiesareperformed.Managementaccountantsdevelopinformationaboutthestandardsforlabortime,machinetime,andmaterialsusageforrepetitivetasks.DiversityofManagementAccounDiversityofManagementAccountingInformationHowmuchdetailshouldbepresented?DisaggregatedetailsHowfrequentshouldinformationbeprovided?Operationallevelinformationshouldbeprovidedveryfrequently(usuallydaily).DiversityofManagementAccounDiversityofManagementAccountingInformationWhataretheinformationneedsofmiddleanduppermanagement?Middleanduppermanagementneedinformationtoplan,supervise,andmakedecisionsaboutfinancialandphysicalresources,products,services,andcustomers.DiversityofManagementAccounDiversityofManagementAccountingInformationWhattypeofinformationisusedatthemanageriallevel?ResourceutilizationEfficiencyandqualityofperformanceProfitabilityDiversityofManagementAccounDiversityofManagementAccountingInformationHowmuchdetailshouldbepresented?Moreaggregatethanattheoperationallevel.Howfrequentshouldinformationbeprovided?Manageriallevelinformationshouldbeprovidedfrequently(usuallymonthly).DiversityofManagementAccounDiversityofManagementAccountingInformationWhataretheinformationneedsofseniorexecutives?Seniorexecutivesneedstrategicinformationtoassessoverallperformance,tomonitoroperatingdepartments,andforbenchmarking.DiversityofManagementAccounDiversityofManagementAccountingInformationWhattypeofinformationisusedattheseniorexecutiveslevel?ProfitabilityCustomerloyaltyandsatisfactionMarketopportunitiesandthreatsTechnologicalinnovationsDiversityofManagementAccounDiversityofManagementAccountingInformationHowmuchdetailshouldbepresented?Moreaggregatethanatthemanageriallevel.Howfrequentshouldinformationbeprovided?Executivelevelinformationshouldbeprovidedlessfrequentlythanatthemanageriallevel(annuallyorsemi-annually).DiversityofManagementAccounLearningObjective4

Appreciatehowmanagementaccountingcreatesvaluefororganizationsandhowitrelatestooperations,marketing,andstrategy.LearningObjective4 AppreciatFunctionsofManagementAccountingWhatarethefunctionsofmanagementaccountinginformation?OperationalcontrolProductcostingCustomercostingManagementcontrolFunctionsofManaFunctionsofManagementAccountingWhatisoperationalcontrol?Itprovidesfeedbacktoemployeesandtheirmanagersabouttheefficiencyofactivitiesbeingperformed.Whatisproductcosting?Itmeasuresandassignsthecostsoftheactivitiesperformedtodesignandproduceindividualproductsand/orservices.FunctionsofManaFunctionsofManagementAccountingWhatiscustomercosting?Itisassigningmarketing,selling,distribution,andadministrativecoststoindividualcustomerssothatthecostofservingeachcustomercanbecalculated.Whatismanagementcontrol?Itisprovidinginformationabouttheperformanceofmanagers.FunctionsofManaOriginsofManagementControlManyinnovationsinmanagementaccountingsystemsoccurredintheearlydecadesofthe20thcentury.SeniorexecutivesatDuPontCorporationdevisedtechniquestodevelopoperatingbudgetsandcapitalbudgets.DonaldsonBrown,theCFOofDuPont,developedthereturnoninvestmentperformancemeasure.OriginsofManagementControlMOriginsofManagementControlThereturnoninvestmentcalculationgaveDuPontexecutivesasinglenumbertoevaluatetheperformanceoftheiroperatingdivisions.ProfitabilityMeasure

ReturnonSale=OperatingIncome÷SalesAssetorCapitalUtilizationMeasureSales÷InvestmentOriginsofManagementControlTOriginsofManagementControlReturnonInvestmentROI=OperatingIncome÷InvestmentTheseniormanagersatDuPontusedtheROImeasuretohelpthemdecidewhichoftheirdivisionsshouldreceiveadditionalcapitaltoexpandcapacity.OriginsofManagementControlROriginsofManagementControlAround1920,BrownleftDuPonttobecomeCFOforGeneralMotorsunderitschiefexecutiveofficer,AlfredSloan.GeneralMotorsintroducedmanymanagementaccountinginitiativestoaccomplishthecompany’soperatingphilosophyof“centralizedcontrolwithdecentralizedresponsibility”.OriginsofManagementControlAOriginsofManagementControlCorporatemanagersreceivedperiodicfinancialinformationaboutdivisionaloperationsandprofitability.TheGeneralMotor’smanagementaccountingsystemenabledtheorganizationtoplan,coordinate,control,andevaluatetheoperationsofmultipleoperatingdivisions.OriginsofManagementControlCOriginsofManagementControlSloan’sandBrown’sinitiativeplayedacriticalroleduringthe1920to1970timeperiod.However,duringthepastfewdecades,demandsbyexternalconstituentsledmanyorganizationstoplacemoreemphasisonexternalreporting.OriginsofManagementControlSOriginsofManagementControlManagementaccountinginformationstagnatedandprovedinadequateforthechangingandchallengingcompetitive,technological,andmarketconditionsofthelate20thcentury.OriginsofManagementControlMLearningObjective5

Explainwhymanagementaccountinginformationmustincludebothfinancialandnonfinancialinformation.LearningObjective5 ExplainwManagementAccountinginServiceorganizationsThemajorchangesinthedemandformanagementaccountinginformationexperiencedbymanufacturingcompaniesinrecentyearshavealsooccurredinserviceorganizations.ManagementAccountinginServiManagementAccountinginServiceorganizationsCharacteristicsofServiceOrganizationsProvideaservice,noproductMoredirectcontactwithcustomersNoinventory,perseQualityhardtocontrolinadvanceManagementAccountinginServiChangingCompetitiveEnvironmentDuringthelastquarterofthe20thcentury,thecompetitiveenvironmentforbothmanufacturingandservicecompanieshasbecomemorechallenging.Today’scompaniesdemanddifferentandbettermanagementaccountinginformation.ChangingCompetitiveEnvironmeChangingCompetitiveEnvironmentStartinginthemid1970s,manufacturingcompaniesencounteredseverecompetitionfromforeigncompaniesthatofferedhigher-qualityproductsatlowerprices.Acompanycouldprosperonlyifitscost,quality,andproductcapabilitieswereasgoodasthoseofthebestcompaniesintheworld.ChangingCompetitiveEnvironmeChangingCompetitiveEnvironmentCompanieswillneedbothfinancialandnonfinancialinformationtosucceed.Thederegulationmovementsincethe1970’salsochangedthegroundrulesunderwhichmanyservicecompaniesoperated.Managersofservicecompaniesnowrequireaccurate,timelyinformationtoimprovethequality,timeliness,andefficiencyoftheactivitiestheyperform.ChangingCompetitiveEnvironmeGovernmentandNon-ProfitOrganizationsIn1995,theFASBissuedadocumentof“ManagerialCostAccountingandStandardsfortheFederalGovernment”.Thisdocumentspecifiedthatinmanagingfederalprogramscostinformationisessentialinfiveareas:GovernmentandNon-ProfitOrgaGovernmentandNon-ProfitOrganizationsBudgetingandcostcontrolPerformancemeasurementDeterminingreimbursementsandsettingfeesandpricesProgramevaluationsMakingeconomicchoicedecisionsGovernmentandNon-ProfitOrgaGovernmentandNon-ProfitOrganizationsDemandforcostinformationingovernmentwillbeessentiallyidenticaltothoseinfor-profitmanufacturingandservicecompanies.Managersofnon-profitorganizationsofalltypesarelookingtoadaptmanagementaccountingproceduresinordertosatisfythedemandsonthemforaccountabilityandperformancemeasurement.GovernmentandNon-ProfitOrgaLearningObjective6

Understandwhyactivitiesshouldbetheprimaryfocusformeasuringandmanagingperformanceinorganizations.LearningObjective6 UnderstanMeasuringandManagingActivitiesandBusinessProcessesThemeasurementofactivitieswillbethekeyorganizingprincipleforstudyingmanagementaccountinginformation.Whataresomeexamplesoforganizationalactivities?assemblingproductsprocessingcustomerordersreceivingandstoringmaterialsMeasuringandManagingActivitMeasuringandManagingActivitiesandBusinessProcessesActivitiesdescribehoworganizationalresourcesandemployeesaccomplishwork.Whatisactivity-basedcosting?Itisacostsystembasedonactivitiesthatlinksorganizationalspendingonresourcestotheproductsandservicesproducedanddeliveredtocustomers.MeasuringandManagingActivitMeasuringandManagingActivitiesandBusinessProcessesWhatarebusinessprocesses?Theyrepresentcollectionsofactivitiesforaccomplishingorganizationalobjectives.Whataresomeexamples?procurementorderfulfillmentcustomeradministrationMeasuringandManagingActivitMeasuringandManagingActivitiesandBusinessProcessesTraditionally,managementaccountinginformationhasbeencollectedandreportedforindiv

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