Chapter 1 intro to financial management learning outcomes


FINANCIAL MANAGEMENT IN CONTEXT



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CHAPTER 1 & 2 PPT
FINANCIAL MANAGEMENT IN CONTEXT

背景下的财务管理

Financial management should be distinguished from other important financial roles:

财务管理应区别于其他重要的财务角色:

    • Financial accounting – concerned with providing information about the historical results of past plans and decisions.

❖       财务会计——关注提供有关过去计划和决策的历史结果的信息。

    • Management accounting – concerned with providing information for the more day to day functions of control and decision making.

❖       管理会计——关注为控制和决策制定的更多日常功能提供信息。

❖       财务管理

❖       关注长期融资以及资源的分配和控制;它涉及目标或目标,通常本质上是长期的,而管理会计通常在 12 个月的时间范围内运作。


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