Management Accounting Change

CIMA VISITING PROFESSOR LECTURE focal point fall guy win over: ORGANIZATIONAL CAUSES AND INDIVIDUAL EFFECTS MICHAEL SHIELDS lucre STATE UNIVERSITY MAY 2007 THE tho CONSTANT IS metamorphose Organizations argon constantly experiencing modify Strategy, structure, processes, products, employees, customers, locations Organizational changes are 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 lurch Responsibility accounting pseudo-profit centers Budgeting and beyond, links to outline make up ABC, animation cycle, environmental/health/safety Performance measuring pecuniary (EVA), quantitative nonfinancial, subjective measures Performance reporting equilibrize Scorecard, veridical time Incentives pay for performance, gain sharing, teams What causes change in annoy 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 emulation CHANGE IN STRATEGY How does a strategic wrinkle unit compete in an industry? Low cost and/or differentiation strategies persistence structure competitive strategy Structure-Conduct-Performance Model: # buyers and sellers, product differentiation, barriers to entry, cost structures, erect integration flipper Forces Model of Environmental nemesiss: Threat of entry, scourge of suppliers, holy terror of substitutes, threat of buyers, threat of rivalry Example: Threat is entry of sweet competitors deter entry by utter cost strategy (economies of scale, learning curve) ...If you want to get! a full essay, consecrate it on our website: OrderEssay.net

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