会计信息是一个组织的命脉，因为它促进、影响着那些达成组织目标的运营性和战略性决定。会计以3种角色来帮助组织进行决策：衡量、控制、沟通。\n\n这门课将介绍会计是如何帮助经理人制定、实施、并优化组织战略。特别的，你将会学习非财务和财务信息是如何被创建和处理，如何影响经理人进行战略决策及衡量战略是否成功。这门课还将介绍会计是 to be continued..

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来自 伊利诺伊大学香槟分校 的课程

会计之商业决策：战略评估与控制

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会计信息是一个组织的命脉，因为它促进、影响着那些达成组织目标的运营性和战略性决定。会计以3种角色来帮助组织进行决策：衡量、控制、沟通。\n\n这门课将介绍会计是如何帮助经理人制定、实施、并优化组织战略。特别的，你将会学习非财务和财务信息是如何被创建和处理，如何影响经理人进行战略决策及衡量战略是否成功。这门课还将介绍会计是 to be continued..

从本节课中

Module 4: Managing Organizational Strategy

In this module, you will explore many aspects of this important system.

- Gary Hecht, Ph.D.Associate Professor of Accountancy

Department of Accountancy, College of Business

In this course, we've often referred to division profit or

some profit-based measure in many of our examples.

So let's explore financial measurement for a little bit.

Financial measures reflect progress toward organizational sustainability and goals.

So let's start off with the most common financial measure again

that profit based one.

So there are issues with profit-based measures,

one of those is that its specific to a single accounting period.

The way accounting works is that at the beginning of the accounting period we

start with the profit of zero, and

the net profit accumulates throughout the accounting period until its end.

And then we hit the reset button for the next accounting period.

Now accounting periods are chosen arbitrarily in many cases,

doesn't necessarily sink up with the nature of the business.

So when we start implementing a strategy, we don't accumulate profits or

a measure profits over the life of the strategy, but

rather over the accounting periods within that life of a strategy.

That doesn't always sync up with our ability to assess whether that strategy

is effective.

A second issue is that it lacks informativeness.

Assume that in a given month or a quarter we make a million dollars.

Well, is that million dollars of profit any good?

We have no benchmark against where we can compare that.

Second question is, where did that $1 million come from?

We don't really know if that million dollars came from actions that

are desirable by the organization or other actions that are less desirable.

So in essence, profit alone lacks informativeness for

decision-making purposes.

This discussion leads us to consider some alternative financial measures.

In particular, we'll talk about return on sales and return on investment.

A second example is return on investment.

It two ways a simple calculation, and it's a feeling because it combine aspects of

profitability and investment level into a single measure.

And enables comparisons across different divisions and over time.

The calculation of return on investment is simply a profit-based number

divided by an investment-based number.

This tells us what percentage of return that we're getting from our investment

in the form of profits.

Now notably, return on investment can be broken down into additional measures.

One is that first one that we talked about, return on sales.

If we take return on sales, or profit divided by sales revenue, and

multiply that by a turnover measure,

in other words sales revenue divided by investment, we yield return on investment.

You can see these two components,

the percentage of sales that we get to keep Multiplied by how many dollars

are generated by each of our investment dollars on a per-period basis.

Now, a couple of features about return on investment is that it's flexible.

A variety of inputs can be used.

In the numerator, the income or

profit number can be any profit measure that you would like.

That can be net income, operating profit, some contribution measure, and so on.

The same goes for the denominator.

The firm can choose total assets, net assets, the gross value of assets or

a book value of assets,

whatever suits the decisionmaking needs of the person using the information.

However, managers need to be aware of how these measures are computed,

as they can lack comparability across time or across divisions

depending on the manager's make up of that particular measure.

So in summary, profit, return on sales, and return on investment

are just a few financial measure that organizations use to assess strategy.

There are no rules inside of organizations

underlying how these measures are computed.

So therefore, managers and employees must identify the version of

the measure that best suits the scenario in which the strategy is being assessed.