ManagementaccountingMonitoring&DirectingPlanningControllingCostingStrategyPositioningProductionSpecialBudgetinganalysis6
6 Management accounting Planning Directing Monitoring & Controlling Strategy Positioning Budgeting Costing Production Special analysis
1. PlanningPlanning requires management to look into the future toestablish objectivesPlanningStrategyPositioningBudgeting
7 1. Planning Planning Strategy Positioning Budgeting Planning requires management to look into the future to establish objectives
(1) StrategyAbusiness usually spends a great dealof management time and effort todevelop its strategy because of itsimportance.Specific strategy generally includedthree categories: mission, goal,objective. They are based on corePlanningvalue.PositioningBudgetingStrategy8
8 (1) Strategy • A business usually spends a great deal of management time and effort to develop its strategy because of its importance. • Specific strategy generally included three categories: mission, goal, objective. They are based on core value. Planning Strategy Positioning Budgeting
Mission: organization's purpose and direction. A mission isa very big, long-term end-result or achievement.: Goals: They are the ends toward which effort and actionare directed or coordinated.Objectives:Specific objectives make sure strategies areachieved guided and correctly. SMART RuleCore values: the key rules that the business will apply withinclude fair trade,ethics, customer service, employmentenvironmentalawareness,etc.MissionCoreCoreGoalvaluesvaluesObjective9
9 Mission Goal Objective Core values Core values • Mission: organization’s purpose and direction. A mission is a very big, long-term end-result or achievement. • Goals: They are the ends toward which effort and action are directed or coordinated. • Objectives: Specific objectives make sure strategies are achieved guided and correctly. SMART Rule • Core values: the key rules that the business will apply with include fair trade, ethics, customer service, employment, environmental awareness, etc
University of Washington School of Public Health(SPH)Mission:To promote population health, prevent illness, disability,andinjury,and ensure efficient, effective,and equitablehealth caresystems througheducation,research,and service.Goals:Educate innovative,effective,and culturallycompetentpublichealthresearchers,faculty,andpractitioners.Advanceknowledgeinthepublichealthsciencesthroughresearch and discovery.Contributeto soundpublichealthpoliciesandincreasetherecognitionofthe importance of public health throughdisseminationandcommunitycollaboration.10
10 University of Washington School of Public Health (SPH) • Mission: – To promote population health, prevent illness, disability, and injury, and ensure efficient, effective, and equitable health care systems through education, research, and service. • Goals: – Educate innovative, effective, and culturally competent public health researchers, faculty, and practitioners. – Advance knowledge in the public health sciences through research and discovery. – Contribute to sound public health policies and increase the recognition of the importance of public health through dissemination and community collaboration