Will Europeans buy your company's products?
Article Abstract:
Companies wishing to sell goods and services in member states of the European Economic Area (EEA) need to meet the standards for quality systems specified in the International Standards Organization's (ISO) 9000 series. The ISO 9000 standards are at present the only ones that meet the requirements of EEA directives on quality systems. Since these EEA directives are set to become effective with the establishment of the European single market in 1993, it is therefore necessary for US companies to register their quality systems after demonstrating that they conform to ISO 9000 standards. Management accountants need to familiarize themselves with the ISO standards since they shall be expected to play a pivotal role in the supervision of activities mandated by ISO 9000 such as quality control maintenance, quality assurance documentation and quality management implementation.
Publication Name: Management Accounting (USA)
Subject: Business, general
ISSN: 0025-1690
Year: 1992
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Will your company be Year 2000-compliant?
Article Abstract:
Organizations need to make their accounting and other information systems Year 2000-compliant to avoid system breakdowns and business disruptions. Financial managers and management accountants, for their part, have to convince senior management about the importance of Year 2000 compliance. The first step toward this goal is to analyze the extent of noncompliance by ranking information systems according to the severity of the consequences of their failure to treat Year 2000 dates correctly. Management should also make an inventory of all equipment with computer chips prior to systems conversion. This task of converting computer systems to become Year 2000-compliant can be accomplished either in-house or through outsourcing. Companies, however, need to show good faith in making its systems Year 2000-compliant to avoid litigation.
Publication Name: Management Accounting (USA)
Subject: Business, general
ISSN: 0025-1690
Year: 1998
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Getting closer to real product costs
Article Abstract:
An activity-based system using a database approach can provide valuable data for cost management. Under this system activities and not business volume form the basis for assigning costs to products. Prior to full integration, companies can implement the system in a spreadsheet format and use it as an off-line supplement to the overall accounting system. Limitations to the activity-based approach are: arbitrary cost allocations, arbitrary accounting time period, and the omission of certain costs.
Publication Name: Management Accounting (USA)
Subject: Business, general
ISSN: 0025-1690
Year: 1989
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