Dr.

Mohd Azlan Yahya Universiti Utara Malaysia

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)

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.

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.

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

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

FUNCTIONS OF MANAGER PLANNING

COST

ORGANIZING

CONTROLLING

DECISION MAKING
DECISION MAKING MODEL

BEHAVIOUR COSTVOLUMEPROFIT ANALYSIS VARIABLE COSTING

DECENTRALIZAT ION IN ORGANIZATION RESPONSIBILITY ACCOUNTING

VARIANCE ANALYSIS BUDGETING

RELEVANT COSTS FOR DECISION MAKING CAPITAL BUDGETING DECISIONS