Management Accounting Change

CIMA VISITING PROFESSOR LECTURE focal point dispatch win over: ORGANIZATIONAL CAUSES AND INDIVIDUAL EFFECTS MICHAEL SHIELDS simoleons STATE UNIVERSITY MAY 2007 THE tho CONSTANT IS substitute Organizations argon constantly experiencing qualify Strategy, structure, processes, products, employees, customers, locations Organizational changes ar frequently in response to environmental changes Competition, customers, regulations, technology, uncertainty closely organizational changes are continuous, with change focused within departments TQM somewhat organizational changes are discontinuous, with change focused across departments Re-engineering MANAGEMENT ACCOUNTING counterchange Responsibility accounting pseudo-profit centers Budgeting and beyond, links to scheme bell ABC, vitality cycle, environmental/health/safety Performance measuring fiscal (EVA), quantitative nonfinancial, subjective measures Performance reporting equilibrize Scorecard, legitimate time Incentives pay for performance, gain sharing, teams What causes change in deal accounting?

ORGANIZATIONAL CHANGE MANAGEMENT ACCOUNTING CHANGE Since organizational change is frequently a response to environmental change, many management accounting changes are indirectly caused by environmental change Environmental change organizational change management accounting change CHANGE IN contest CHANGE IN STRATEGY How does a strategic work unit compete in an industry? Low cost and/or differentiation strategies persistence structure competitive system Structure-Conduct-Performance Model: # buyers and sellers, product differentiation, barriers to entry, cost structures, erect integration five-! spot Forces Model of Environmental nemesiss: Threat of entry, scourge of suppliers, bane of substitutes, threat of buyers, threat of rivalry Example: Threat is entry of newfound competitors deter entry by utter cost strategy (economies of scale, learning curve) ...If you want to get a full essay, magnitude it on our website: OrderEssay.net

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