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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.

Management accounting practices in the UK food and drinks industry

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: 7 pages.

Contemporary management accounting practices in UK manufacturing

issuu.com/cimaglobal/docs/contemporary_management_acc...
This report deals with the presentation and analysis of financial information in 41 UK manufacturing companies. It investigates whether internal management accounting policies and reporting are currently dominated by the requirements of financial reporting, and looks at the nature of innovatory forms of management information.
Uploaded by cimaglobal on 07/11/2010
Digital publication details: 7 pages.

A comparative investigation into the diffusion of management accounting innovations

issuu.com/cimaglobal/docs/r163_-final_pdf...
This study examines the influence of contextual factors upon the diffusion of cost and management accounting techniques and procedures. The research involved surveys and interviews with CIMA members in the UK, Australia and New Zealand. There has been a flurry of studies in the field of management accounting investigating the reasons for the delay in the adoption of management accounting innovations. Such studies have been focused on the identification of the impact of some influential factors related to the characteristics of adopters (organisations and managers) on the diffusion of management accounting innovations. Surprisingly, however, a study of the impact of ‘characteristics’ of innovations has not yet been made. This paper plugs this serious gap in the knowledge required for understanding the influence of contextual factors on the diffusion of cost and management accounting techniques.
Uploaded by cimaglobal on 06/13/2010
Digital publication details: 11 pages.

Risk and management accounting best practice guidelines

issuu.com/cimaglobal/docs/risk_and_management_account...
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.

The adoption of strategic management accounting tools in agriculture post-subsidy reform

issuu.com/cimaglobal/docs/cid_ressum_adoption_strateg...
The primary objective of this research was to review the extent of use of strategic management accounting practices by the agricultural industry in the UK, the US, Australia and New Zealand. It also investigates who initiated the introduction of strategic tools and techniques – information was gathered from sources including government-funded programmes, commercial consultants, supply chain partners, academics and other farmers.
Uploaded by cimaglobal on 06/27/2010
Digital publication details: 8 pages.

Interventionist management accounting research: lessons learned

issuu.com/cimaglobal/docs/cid_ressum_interventionist_...
Cost Management Center (CMC) is a research team at Tampere University of Technology (Finland) focusing on cost management and management accounting research. During the past ten years, CMC has completed over 30 long-term research projects with clear interventionist elements in them. All these research projects have been conducted with industrial partners, and researchers have been actively involved in the development of cost management and/or management reporting practices. The deep involvement in the development processes has provided a ‘box seat’ to observe these processes and contribute to the scientific community. This CIMA-funded research project has provided a possibility to analyse some of these interventionist research projects or streams in retrospect.
Uploaded by cimaglobal on 06/16/2010
Digital publication details: 10 pages.

Experiencing change in German controlling: Management accounting in a globalising world

issuu.com/cimaglobal/docs/cid_ressum_german_controlli...
This report considers contemporary practices of German ‘controlling’ – a term which is usually translated into English as ‘management accounting’. It examined the management accounting systems of three companies and their relationship with the companies’ competitive strategies, organisational structures, computerised information systems and external reporting. The research highlighted some key differences between German controlling and UK management accountancy practice. The profession has developed differently in Germany, with quite different education and training for controllers, and an absence of a professional body equivalent to CIMA, the Chartered Institute of Management Accountants. As a result, there is some variation in the use of techniques and terminology. Some examples were identified in the research.
Uploaded by cimaglobal on 06/24/2010
Digital publication details: 6 pages.

Identifying best practice integrated design and management accounting processes

issuu.com/cimaglobal/docs/tech_ressum_identifying_bes...
The primary objective of the research project was to identify possible product and service design and management accounting factors that could provide some explanation for the improved performance of some medium-sized enterprises and, in so doing, be exemplars to less successful medium-sized enterprises. It includes a suggested 'to do' list for management accountants.
Uploaded by cimaglobal on 06/27/2010
Digital publication details: 8 pages.

Management accounting in networks: techniques and applications

issuu.com/cimaglobal/docs/tech_ressum_management_acco...
This document seeks to address the control problems arising from inter-organisational associations, such as alliances, partnerships or networks. It examines how management accounting is used in building and managing relationships with external partners. The handbook Controlling collaboration between firms can be purchased through CIMA publishing.
Uploaded by cimaglobal on 06/16/2010
Digital publication details: 8 pages.
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