Summing up: some reflections from the past and a look toward the future

Article Abstract:

Management accountants are facing up to new challenges as a result of criticisms launched against the profession. Research that seeks to address these criticisms has produced a variety of solutions. These include continuous improvement , participatory management that allows for risk-taking, a more effective time management of manufacturing processes, and productivity enhancement using decreasing time intervals for a given time function. Management accounting in the future will place greater focus on process flows, activity accounting will be accepted in the right environment and support business processes, and managers who can motivate workers to reach company objectives under continuous improvement programs should be rewarded. The importance of work and workers require managers to foster closer links with their businesses and see themselves as coworkers of business processes.

Forecasts and trends, Accounting and auditing, Financial management, Managerial accounting

---

Performance measurement and planning -- revisited

Article Abstract:

Cost accounting and performance measurement systems are two central issues connected to manufacturing management. Research by the National Association of Accountants and Computer Aided Manufacturing International reveals that performance measurement plays a crucial role in increasing the efficiency of a manufacturing facility. Similar findings from research of the Boston University Manufacturing Roundtable include: finance and accounting personnel are important in processes in which positive change is implemented; measurement systems are not control systems; and cost accounting systems are difficult to change.

Research, Management, Manufacturing industry, Manufacturing industries, National Association of Accountants, Computer Aided Manufacturing-International Inc.

---

Similar abstracts:

• Abstracts: Techniques in inventory management and control. Management accounting: manufacturing in transition - the turning point for cost management practice
• Abstracts: Management in context: an essay on the relevance of culture to the understanding of organizational change. The ethics of shifting ties: management theory and the breakdown of culture in modernity
• Abstracts: The conduct of management and the management of conduct: contemporary managerial discourse and the constitution of the 'competent' manager
• Abstracts: The need for middle-out development of marketing strategy. Managerial perceptions of marketing planning. The effect of decision-making styles and contextual experience on executives' descriptions of organizational problem formulation
• Abstracts: Optimal and heuristic procedures for component lot-splitting in multi-stage manufacturing systems. Piecewise loglinear estimation of efficient production surfaces

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.