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“Accounting has become the most intellectually challenging area in the field of management, and the most turbulent one.”
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tarix | 15.08.2018 | ölçüsü | 1,36 Mb. | | #62949 |
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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 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 Advanced Technologies Continuous Change Process Orientation De-regulation
Seat customer and offer menu Take customer order Bring food to customer Replenish beverages Collect money and give change Clear table
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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