7 IsuInternasionalManajBiaya.ppt

7/18/2019 7 IsuInternasionalManajBiaya.ppt

1/22

PPT 11 -1

ADVANCED MANAGEMENT

ACCOUNTING


2/22

PPT 11 -2

International Issues

in AdvancedManageent Accounting


3/22

PPT 11 -!

"earning O#$ectives

E%&lain t'e role o( t'e accountant in t'e

international environent)

Discuss t'e var*ing levels o( involveent t'at (irs

can ta+e in international trade)

E%&lain t'e ,a*s accountants can anage (oreign

currenc* ris+)

E%&lain ,'* ultinational (irs c'oose to

decentralie)


4/22

PPT 11 -.

"earning O#$ectives /continued0

E%&lain 'o, environental (actors can a((ect

&er(orance evaluation in t'e ultinational (ir)

Discuss t'e role o( trans(er &ricing in t'e

ultinational (ir)

Discuss et'ical issues t'at a((ect (irs o&erating in

t'e international environent)


5/22

PPT 11 -

Manageent Accounting in t'e

International Environent

Politics

Economics

Marketing

Management

Information Technology

Knowledge needed by

Management Accountant


6/22

PPT 11 -

Multinational Cor&oration /MNC0

A multinational

corporation (MNC)is one

that does business in

more than one country in

such a volume that its well-

being and growth rest in

more than one country.


7/22

PPT 11 -3

"evels o( Involveent in

International Trade

I&orting

E%&orting 4oreign Trade 5ones

6'oll* O,ned 7u#sidiaries

8oint Ventures

Eerging 9ole o( t'e Multinational Cor&oration /MNC0

Trade treaties on tari((s are #ecoingincreasingl* i&ortant)


8/22

PPT 11 -:

I&orting and E%&orting

mportingis the process

o! bringing product in

!rom a !oreign

country.

"#porting is the process

o! shipping product toa !oreign country.


9/22

PPT 11 -;

4oreign Trade 5ones

$oreign trade %ones are

areas near a customs port

o! entry that arephysically on &.'. soil but

considered to be outside

&.'. commerce.


10/22

PPT 11 -17u&&ose *ou are a division anager in Me%ico)

our division earned !2


14/22

PPT 11 -1.

Advantages o( Decentraliation

in t'e MNC

T'e ualit* o( in(oration is #etter at t'e local

level)

"ocal anagers in t'e MNC are ca&a#le o( a

ore tiel* res&onse in decision a+ing)

7ocial@ legal@ and language #arriers are

iniied) Valua#le training grounds (or (oreign su#sidiar*

anagers)


15/22

PPT 11 -1

Environental 4actors A((ecting

Per(orance Evaluation in t'e MNC

Econoic 4actors>

rgani%ation o! central baning system

"conomic stability

"#istence o! capital marets

Currency restrictions


16/22

PPT 11 -1



Political and "egal 4actors>

*uality+ e!!iciency+ and e!!ectiveness o! legal

structure

"!!ect o! de!ense policy

mpact o! !oreign policy ,evel o! political unrest

egree o! governmental control o! business


17/22

PPT 11 -13



Educational 4actors>

,iteracy rate

"#tent and degree o! !ormal education and

training systems

"#tent and degree o! technical training"#tent and uality o! management

development programs


18/22

PPT 11 -1:



7ociological 4actors>

'ocial attitude toward industry and business

Cultural attitude toward authority and persons insubordinate positions

Cultural attitude toward productivity and

achievement (wor ethic) 'ocial attitude toward material gain

Cultural and racial diversity


19/22

PPT 11 -1;

Measuring Per(orance

in t'e MNC

An e%a&le o( isleading results>

Assets 9evenues Net Incoe Margin Turnover 9OI

rail ?1< ? ? !


20/22

PPT 11 -2

Co&ara#le Uncontrolled Price Met'od

9esale Price Met'od

Cost-Plus Met'od

Acce&ta#le Trans(er Pricing Met'ods


22/22

PPT 11 -22

End o( 6ee+

7 IsuInternasionalManajBiaya.ppt

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