“Accounting has become the most intellectually challenging area in the field of management, and the most turbulent one.”



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“Accounting has become the most intellectually challenging area in the field of management, and the most turbulent one.”

  • “Accounting has become the most intellectually challenging area in the field of management, and the most turbulent one.”

  • Accounting is the primary discipline attempting to answer questions … “few executives yet know how to ask: What information do I need to do my job? When do I need it? And from whom should I be getting it?”





Management

  • Management

  • Internal focus

  • Decision driven

  • Emphasis on future

  • Detailed

  • Segment evaluation

  • Subjective (if relevant)





“Accounting exists within an business primarily to facilitate the development and implementation of business strategy...

  • “Accounting exists within an business primarily to facilitate the development and implementation of business strategy...

  • Three important generalizations emerge from this way of viewing management accounting:

  • Accounting is not an end in itself, but only a means to help achieve business success

  • Specific accounting techniques or systems must be considered in terms of the role they are intended to play

  • In evaluating the overall accounting system... the key question is whether the overall fit with strategy is appropriate.”

  • Shank, John K. and Vijay Govindarajan, Strategic Cost Management, The Free Press, Macmillan, Inc., 1993, pp. 6-7.



Highly Competitive Environment

  • Highly Competitive Environment

  • Advanced Technologies

  • Continuous Change

  • Process Orientation

  • De-regulation















Seat customer and offer menu











Designing components of a product so they can only fit together in the correct manner.

  • Designing components of a product so they can only fit together in the correct manner.

  • Deciding to manufacture a low volume product on low-speed, general-purpose equipment rather than high-speed, special-purpose equipment.







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