MANAGEMENT AND

ORGANIZATION
ORGANIZATION
Groups of individuals constantly join forces to
accomplish common goals.
Goals of organizations are different from one to another
profit or non- profit
Organizations share two things in common
- they made up of people
- certain individuals are in charge of these
people (Managers)
MANAGERS
Responsible for a group of individuals performance
Must encourage this group to reach common business
goals
To accomplish these goals, managers have to use all
organizations resources such as human resources,
assets, and technology.
LEVEL OF MANAGEMENT
Top Level managers at this level ensure that major
performance objectives are established and accomplished.
Responsible for the performance as a whole. For example,
CEO, COO, President and Vice president.
Middle Level- report to top managers. In charge of large
department consisting of several smaller units. Responsible
to develop and implement action plans consistent with
organizations objectives. For Example deans in universities,
divisional directors, plant manager.
Low Level Person in charge of smaller work units composed
of hand on workers. Responsible to ensure that their work
teams or unit meets performance objectives. For example
team leader, unit leader, supervisor.
FUNCTIONS OF MANAGER
In general, there are four main functions of manager
- Decision making to identify alternatives and to select
among
from among the alternatives the one that best fits the
organizations strategy and objectives
-Planning to mapping out how to achieve a particular
goal.
- Organizing includes directing and leading human
resources to achieve organizations goals.
-Controlling to ensure that the plan is being followed.
For example getting feedback, check results, evaluate
performance
ROLES OF MANAGER
Falls into three main categories
Interpersonal involves human interaction
Informational involves the sharing and
analyzing of information
Decisional involves decision making

Skill needed by managers;
- Technical requires ability to perform particular
task
- Human the ability to work well in cooperation
with others.
- Conceptual ability to think analytically
ACCOUNTING FOR MANAGER
FUNCTIONS OF MANAGER
ORGANIZING CONTROLLING PLANNING
DECISION MAKING
COST
BEHAVIOUR
COST-VOLUME-
PROFIT ANALYSIS
VARIABLE
COSTING
DECENTRALIZATI
ON IN
ORGANIZATION
RESPONSIBILITY
ACCOUNTING
VARIANCE
ANALYSIS
BUDGETING
DECISION
MAKING MODEL
RELEVANT
COSTS FOR
DECISION
MAKING
CAPITAL
BUDGETING
DECISIONS