Strategic management accounting implementation

The purpose of this paper is to study the characteristics of competitiveness in firms’ sectors of the Greek manufacturing industry, based on firm level accounting and qualitative data attempting to identify key issues regarding Greek SMEs. An unbalanced data set of 407 Greek manufacturing SMEs is implemented, covering the period of 2003-2011 with the use of a multivariate regression model (EGLS) with explanatory variables characterizing firms’ operational activity.

7p longtimenosee10 26-04-2024 1 1   Download

The article discusses the implementation of strategic planning in the agricultural sector. The aim of the study is to justify the priority development of the industry as the basis for a new level of agri-industrial complex evolution. It has been suggested that the existing in some sectors of the agro-industrial complex management mechanism is not efficient enough, since it doesn’t take into account modern challenges and the requirements of a dynamically changing external environ-ment.

6p longtimenosee04 06-03-2024 1 0   Download

Part 1 of ebook "Game theory in management accounting: Implementing incentives and fairness" provides readers with contents including: non-cooperative models - the design of incentives and the analysis of preferences; setting incentives for managers - incentive compatibility, similarity rule, and goal congruence; reflections on the practical applicability of strategic game theory to managerial incentivation; optimal design of incentive contracts - behavioural and multi-period performance measurement aspects; transfer prices for coordination under decentralized decision making;...

215p mocthanhdao0210 19-11-2023 8 4   Download

The article’s general purpose is to estimate the extent to which strategic management accounting (SMA) is implemented in businesses in Vietnam. With data collected from 659 enterprises located in many different regions of the country as well as operating in a large diversity of industries, together with descriptive statistics method, the results of this research prove the fact that the number of businesses which are applying the complete procedure and other technics of strategic management accounting (applying 100% of the described content) is still moderate.

10p nhanchienthien 25-07-2023 6 3   Download

Ebook Strategic Management for Chartered Accountant: Part 2 presents the following content: Strategy implementation and control; reaching the strategic edge; contemporary strategic issues;...Please refer to the documentation for more details.

115p trankora06 19-07-2023 5 3   Download

Ebook Strategic management: Concepts and cases – Part 1 presents the following contents: Chapter 1 the nature of strategic management; chapter 2 the business vision and mission; chapter 3 the external assessment; chapter 4 the internal assessment; chapter 5 strategies in action; chapter 6 strategy analysis and choice; chapter 7 implementing strategies: management and operations issues; chapter 8 implementing strategies: marketing, finance/accounting, R&D, and MIS issues.

317p haojiubujain01 06-06-2023 3 1   Download

This thesis focuses on the management control function in Australian small businesses. The main function of a Management Control System (MCS) is strategy implementation. It is the system used by management to plan and control the firm’s performance. Elements of the MCS include strategic planning, budgeting, resource allocation, forecasting, performance measurement and evaluation and the core management accounting system (Anthony & Govindarajan, 2007).

439p runthenight04 02-02-2023 3 1   Download

Studying factors affecting the implementation of SMA and the impact on the performance of ME in Vietnam. Identify factors affecting SMA implementation of Vietnamese manufacturing enterprises; Measuring the influence of factors on SMA implementation of Vietnamese manufacturing enterprises; Measure the influence of SMA on the performance of Vietnamese manufacturing enterprises.

31p trinhthamhodang1217 14-01-2021 19 3   Download

After studying this chapter, you should be able to: Describe the major elements of business strategy, state the basic elements of strategic marketing planning, explain what is meant by strategic implementation process decisions, describe the purpose of a sales force program and list its major elements, tell what an account relationship strategy is and explain its purpose.

15p koxih_kothogmih7 29-09-2020 19 2   Download

While the results of analysis indicate that private universities/colleges (subsequently abbreviated to PTS) under Coordinating Body for Private Colleges (subsequently referred to as Kopertis) Region V of Yogyakarta have implemented SMA, they have not fully considered the contingency factors. Strategic-type contingency factors and market orientation have significant effect on SMA at 5% and 10%, respectively. On the contrary, Deliberate Strategy has no significant effect on SMA in PTSes under Kopertis of Region V of Yogyakarta.

5p byphasse043256 22-03-2019 29 0   Download

Chapter 13 - Strategic accounting issues in multinational corporations. The main contents of the chapter consist of the following: Accounting and the formulation of multinational business strategy, multinational capital budgeting, accounting and the implementation of multinational business strategy, performance evaluation systems in a multinational corporation, culture and management control.

31p nomoney2 10-02-2017 31 1   Download

Whilst building up a strong following is important, it is as much about quality as quantity. Proactively manage spam-generating followers and resist the temptation to build numbers for the sake of it. The value of your followers lies in their influence and network. They can magnify anything that you say by forwarding (sharing or re-tweeting) and promoting (both positively and negatively).

36p thamgiacongdong 02-05-2013 51 5   Download

For Anthony (1990), implementing a control system in an organisation is justified on account of its being the only process through which company management ensures that the organisation’s objectives are achieved and employed most effectively. Simons (1995) and Merchant (1982) defend the use of control systems as mechanisms for managing organisational change.

7p nhacchovina 25-02-2013 56 1   Download

“Creating value through values” is the credo of today’s management accountant. It means that management accountants should maintain an unwavering commitment to ethical values while using their knowledge and skills to influence decisions that create value for organizational stakeholders. These skills include managing risks and implementing strategy through planning, budgeting and forecasting, and decision support. Management accountants are strategic business partners who understand the financial and operational sides of the business.

48p bin_pham 06-02-2013 70 6   Download