12.1财务会计报告概述 12.2利润表 12.3.资产负债表 12.4利润表与资产负债表编制举例 12.5现金流量表 12.6会计报表附注及财务情况说明书

Scientific Management theory Modern management began in the late 19th century. Organizations were seeking ways to better satisfy customer needs Machinery was changing the way goods were produced Managers had to increase the efficiency of the worker -task mix Irwin/McGraw-Hill CThe McGran-Hill Companies, Inc, 2000

The Global environment oIn the past, managers have viewed the global sector as closed Each country or market was assumed to be isolated from others Firms did not consider global competition, exports oToday's environment is very different managers need to view it as an open market Organizations buy and sell around the world Managers need to learn to compete globally Irwin/McGraw-Hill CThe McGran-Hill Companies, Inc, 2000

Managerial Decision Making Decision making: the process by which managers respond to opportunities and threats by analyzing options, and making decisions about goals and courses of action. oDecisions in response to opportunities: managers respond to ways to improve organizational performance. ODecisions in response to threats: occurs when managers are impacted by adverse events to the organization

Designing organizational structure Organizing the process by which managers establish working relationships among employees to achieve goals. Organizational Structure: formal system of task& reporting relationships showing how workers use resources

Human Resource management Human Resource management includes all activities used to attract retain employees and to ensure they perform at a high level in meeting organizational goals. These activities are made up of 1. Recruitment selection 2. Training and development. 3. Performance appraisal and feedback. 4. Pay and benefits. 5. Labor relations Irwin/McGraw-Hill

Motivation oDefined as the psychological forces within a person that determine: 1) direction of behavior in an organization; 2) the effort or how hard people work 3) the persistence displayed in meeting goals. Intrinsic Motivation: behavior performed for its own sake

Groups. Teams and Effectiveness oGroup: two or more people who interact with each other to accomplish a goal. oTeam: group who work intensively with each other to achieve a specific common goal All teams are groups, BUT, not all groups are teams. o Teams often are difficult to form I Takes time for members to work together. Teams can improve organizational performance Irwin/McGraw-Hill

Organizational Conflict Conflict exists in situations where goals, interests or values of people are incompatible and they block other's efforts to achieve their goals Some level of conflict is inevitable given the wide range of goals in a firm Some conflict is good for organizational performance Too much causes managers to spend much time responding to conflict

Operations Management Refers to the management of the production system that transforms inputs into finished goods and services o Production system: the way a firm acquires inputs then converts and disposes outputs oOperations managers: responsible for the transformation process from inputs to outputs Operations management seeks to increase the quality