Management accounting systems in Finnish service firms

Article Abstract:

The use of management accounting systems (MAS) among small and medium sized service companies in Finland remains limited and undeveloped. MAS trends, such as Activity Based Costing (ABC), are seldom used by Finnish service companies despite knowledge of its benefits in terms of understanding real product costs, lowering production costs, updating cost accounting systems and determining activity expenditures. A similarity in MAS was also found among different types of service organizations in Finland.

Service Industries, Research, Finland, Accounting and auditing, Accounting, Business enterprises, Services industry

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Implementation of productivity improvement strategies in a small company

Article Abstract:

Top management support serves as one of the most vital elements that have to be undertaken by small companies in order to successfully implement productivity improvement strategies. It also deemed important in the process of change, including the adoption of just-in-time and Kanban systems. A group of managers from related functional departments as well as employee education and training are also essential factors for the successful implementation of productivity improvement strategies.

Productivity Improvement, Organizational effectiveness, Labor productivity

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Organizational learning across critical linkages: the case of captive ASIC design and manufacturing

Article Abstract:

A management scheme is presented for large electronic-systems manufacturers with a captive internal application-specific integrated circuit (ASIC) design facility. Design and strategy, guidelines, management structure and organization are discussed for the optimum utilization of technological advances. Managers in ASIC setups need to take advantage of innovations in design and manufacturing technology and the use of CAD equipment in a highly competitive environment.

Industry Overview, Application-specific integrated circuits, Application specific integrated circuits, Electronic equipment and supplies, Electronic equipment

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