企业财务管理基础知识(ppt 19页)(英文版)
企业财务管理基础知识(ppt 19页)(英文版)内容简介
企业财务管理基础知识内容提要:
What Is Information?
Broadly defined, information is any device that helps to reduce uncertainty.
Alternatively, information should be helpful in:
detecting the current state of the world, or
forecasting the future state of the world
Good Information Should be Useful in:
Improving production decisions – telling us to do the right things.
Optimizing the scope for risk sharing – so that some people can not make profits by harming other people.
Eliminating “information asymmetry” – so that ex ante (before-the-act) private information can be known ex post (after-the-act).
In Conclusion,
We cannot guarrantee that people will always do the ethically correct things.
Therefore, they will have to be monitored and controlled.
Information systems provide us with the means to:
inform us what has happened, and
motivate people to do the ethically correct things.
It is therefore important to consider these points in designing any managerial accounting systems.
..............................
What Is Information?
Broadly defined, information is any device that helps to reduce uncertainty.
Alternatively, information should be helpful in:
detecting the current state of the world, or
forecasting the future state of the world
Good Information Should be Useful in:
Improving production decisions – telling us to do the right things.
Optimizing the scope for risk sharing – so that some people can not make profits by harming other people.
Eliminating “information asymmetry” – so that ex ante (before-the-act) private information can be known ex post (after-the-act).
In Conclusion,
We cannot guarrantee that people will always do the ethically correct things.
Therefore, they will have to be monitored and controlled.
Information systems provide us with the means to:
inform us what has happened, and
motivate people to do the ethically correct things.
It is therefore important to consider these points in designing any managerial accounting systems.
..............................
用户登陆
财务知识热门资料
财务知识相关下载