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Using better data to drive performance in the NHS

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The NHS is undergoing a major organisational reform with the introduction of Foundation Trusts, the promotion of plurality and competition, an increasing focus on pan-organisation pathways and a change to its regulatory arrangements. Added to that it faces the challenge of lower levels of financial growth than it has seen in recent years and with increasing public expectations, the importance of performance management and improved efficiency has never been higher. Against that background, CIMA has produced this report considering the interrelated initiatives of service line reporting (SLR), service line management (SLM) and the use of patient-level information and costing systems (PLICS).
Uploaded by cimaglobal on 06/14/2010
Digital publication details: 28 pages.

Transforming the profession - management accounting is changing

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This chapter from 'A profession transforming: from accounting to management' looks specifically at CIMA and our changing focus. To purchase the full book, visit the IFAC website, http://www.ifac.org/.
Uploaded by cimaglobal on 07/11/2010
Digital publication details: 21 pages.

2012 Nevada State Board of Accountancy Newsletter

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The 2012 Winter Edition of the Nevada State Board of Accountancy Newsletter is now available online. In this issue, you will find: Engagement Letters License Renewal New Board Member - Robert C. Anderson, CPA CPE Audit Report 2013 Board Calendar
Uploaded by mktnasba on 11/19/2012
Digital publication details: 12 pages.

Knowledge management and its impact on the management accountant

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Read the executive summary of a report that proposes that there is a potential for management accountants to re-focus their view of 'strategic management accounting' to encompass the management of the knowledge resource that is held within organisations, but which is not routinely or effectively utilised.
Uploaded by cimaglobal on 06/27/2010
Digital publication details: 6 pages.

Management accounting practices in the UK food and drinks industry

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The aim of this study is to explore the current use of management accounting practices (MAPs) in the UK food and drinks industry in order to understand the level of MAP sophistication and the factors that affect implementation of MAPs in the industry. Analysis of the accounting practices used suggests that the management accounting systems employed in many food and drinks companies are not particularly sophisticated. Taking the industry as a whole, there is little evidence of management accounting directly connected with ‘value creation’. There are, however, indications that increased use may be expected of techniques relating to cost of quality information, non-financial measures relating to employees, and analysis of competitors’ strengths and weaknesses.
Uploaded by cimaglobal on 06/27/2010
Digital publication details: 7 pages.

Pursuing shareholder value: implications for human resource management

issuu.com/cimaglobal/docs/tech_ressum_pursuing_shareh...
This report examines the extent of adoption of shareholder value management in large, quoted UK companies, and the impact this has had on human resource management. The view that accounting has constrained HR will surprise many management accountants, but for the researchers HR stands out as an area likely to be significantly affected by an increased emphasis on shareholder value maximisation. The HR function can be thought of as representing another stakeholder group – the workforce.
Uploaded by cimaglobal on 06/16/2010
Digital publication details: 9 pages.

Risk and management accounting best practice guidelines

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This executive summary presents the findings from two research projects on risk management which were funded by grants provided by CIMA. Our major focus study was on how risk impacted upon budgeting. The second grant was for a comprehensive survey and analysis of risk management in organisations and in particular how risk management impacted on both internal controls and on the role of the management accountant. The report assists in understanding how and why organisations and their management accountants develop effective internal control systems to identify and manage risk. It concludes that the role of management accountants needs to shift towards a more strategic and value-adding role, which by definition includes a consideration of risk.
Uploaded by cimaglobal on 06/27/2010
Digital publication details: 8 pages.

Human resource policies, accounting and organisational performance

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This project examined the relationship between human resource management (HRM), management accounting and organisational performance in six case study companies (two in Canada, two in Japan and two in the UK) and in 100 telephone interviews (40 in Japan, 30 in Canada and 30 in the UK). Through interviews with executives at each of the companies, the researchers found five areas of HR policy that were cited as having an impact on organisational performance: recruitment, training, job for life, teamwork and organisational culture.
Uploaded by cimaglobal on 06/16/2010
Digital publication details: 12 pages.

Management accounting practices in the UK food and drinks industry: full report

issuu.com/cimaglobal/docs/management_accounting_pract...
The aim of this study is to explore the current use of management accounting practices (MAPs) in the UK food and drinks industry in order to understand the level of MAP sophistication and the factors that affect implementation of MAPs in the industry. Analysis of the accounting practices used suggests that the management accounting systems employed in many food and drinks companies are not particularly sophisticated. Taking the industry as a whole, there is little evidence of management accounting directly connected with ‘value creation’. There are, however, indications that increased use may be expected of techniques relating to cost of quality information, non-financial measures relating to employees, and analysis of competitors’ strengths and weaknesses.
Uploaded by cimaglobal on 06/27/2010
Digital publication details: 38 pages.

Towards collaborative target cost management in agriculture and food

issuu.com/cimaglobal/docs/cid_dispap_from_gate_to_pla...
The arguments in this discussion paper arise from findings in the CIMA-funded project ‘The adoption of strategic management accounting tools in agriculture post-subsidy reform’ and the pilot project ‘Perceptions of overhead cost in agriculture’ funded by the management control association. This subsequent study discusses the potential for participants in the food supply chain to adopt target cost management.
Uploaded by cimaglobal on 06/27/2010
Digital publication details: 11 pages.
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