课程: Accounting Foundations: Managerial Accounting

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Controlling and evaluating data

Controlling and evaluating data

课程: Accounting Foundations: Managerial Accounting

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Controlling and evaluating data

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- [Presenter] Managerial accounting involves collecting and using information relating to planning, controlling and evaluating. Planning involves looking into the future. Controlling involves a process of tracking actual performance. Controlling also involves the real time, day-to-day management of all of a company's business processes. A good example of a control device is the radar gun used by major league baseball teams to measure the speed of the pitcher is throwing his pitches. These measurements can be used at the end of the season in evaluating which pitchers are most valuable to the team, but they can also be used by the manager during the course of a game to indicate when a pitcher is getting tired and should be replaced. The radar gun measurements are useful for evaluating individual performance after the fact, but are also useful in effectively managing the team during the game. Evaluating involves analyzing results, providing feedback to managers and other employees…

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