Strategic management accounting

The study aims to compare the use of strategic management accounting (SMA) by organizational structure (level of autonomy, year of establishment, and student size) of Vietnamese public universities. Survey data was collected from 142 accountants of Vietnamese public higher education institutions through questionnaires and regression analysis using SPSS 22 software.

7p viengfa 28-10-2024 0 0   Download

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 2 2   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 4 2   Download

Mục đích chính của bài viết là đánh giá ảnh hưởng của các nhân tố đặc điểm doanh nghiệp, cơ cấu tổ chức, chiến lược kinh doanh, định hướng thị trường và kỹ thuật công nghệ thông tin đến việc áp dụng kế toán quản trị chiến lược (Strategic Management Accounting – SMA) tại các doanh nghiệp (DN) Việt Nam.

14p vihampshire2711 12-03-2021 54 9   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 22 4   Download

This study investigates determinants of the adoption of SMA in VMEs and its impact on VMEs’ operating performance. The quantitative method is applied to test the proposed research model and hypotheses. In particular, in this stage, we collect data using questionnaires, then analyze the collected data by using SPSS and AMOS.

24p gaocaolon7 18-09-2020 57 2   Download

This study examines the relationship between cost reduction strategies and the growth of manufacturing companies in Nigeria using data from annual reports of 40 manufacturing companies quoted on the Nigeria Stock Exchange within the period of 2012-2016.

8p lucastanguyen 01-06-2020 33 1   Download

The primary objective of this study was to examine the role of strategic management accounting practices to enhance the profitability of the Malaysian logistics firms. Questionnaires were adopted to collect the primary data and they were distributed among the employees of the logistics companies.

12p tocectocec 24-05-2020 14 1   Download

A summary of dissertation submitted for the Degree of Doctor of Philosophy in Accounting: Mediating effect of strategic management accounting practices in the relationship between intellectual capital and corporate performance Evidence from Vietnam

50p dungmaithuy 18-09-2019 58 2   Download

This chapter introduce the standard costs for control: Direct material and direct labour. Learning objectives of this chapter include: Controlling costs, setting standards, investigating significant variances and taking corrective actions,...and another contents.

30p allbymyself_07 01-02-2016 56 3   Download

Lecture Management accounting: An Australian perspective - Chapter 8 introduce the activity-based costing. Learning objectives of chapter: Problems with conventional product costing systems, an activity-based costing model, initial decisions about ABC at Mason & Cox, using the ABC model for product costing at Mason & Cox, activity-based versus conventional product costs,...

30p allbymyself_07 01-02-2016 60 2   Download

Lecture Management accounting: An Australian perspective - Chapter 9 introduce the budgeting systems. In this chapter, students will be able to understand: strategic planning and budgeting systems, purposes of budgeting, responsibility accounting, the annual budget: a planning tool,...

30p allbymyself_07 01-02-2016 76 2   Download

Contemporary developments in measuring financial performance are integrated with conventional responsibility accounting performance reports. Real-time reporting, the impact of shared services and team-based structures are now included. The transfer pricing section has been reformulated to provide a clearer demonstration of the operation of such systems.

30p allbymyself_07 01-02-2016 62 3   Download

After completing this chapter, you should be able to: understand the various purposes of performance measurement systems and the role of these systems in enhancing customer value and shareholder value; understand why conventional financial measures are not sufficient for managing an organisation; describe the characteristics of contemporary approaches to performance measurement;...

30p allbymyself_07 01-02-2016 55 3   Download

This chapter introduce the standard costs for control: Flexible budgets and manufacturing overhead. In this chapter you will learn: Flexible budgets, Flexible overhead budget: R.M. Williams, overhead application in a standard costing system, calculating overhead cost variances, overhead cost performance report,...

30p allbymyself_07 01-02-2016 49 2   Download

This chapter presents internal financial reports and traditional financial measures (e.g. return on investment) and an expanded section on value-based management. Up-to-date material on reward systems, including performance-linked pay is also covered.

30p allbymyself_07 01-02-2016 67 2   Download

This chapter is an expansion of chapter 14 from the second edition, and relates contemporary cost management and time management to the generation of customer value. As in the previous edition, cost management techniques include activity-based management, business process re-engineering, and life-cycle costing. There is a more detailed coverage of target costing. The new material on time-based management includes measures of break-even time and time-to-market, and identifying and managing time drivers.

30p allbymyself_07 01-02-2016 58 2   Download

These three important and cutting-edge topics, which can all be viewed as part of supply-chain management, are brought together in a new chapter. In particular, e-commerce contributions to supplier and customer management are emphasised. New concepts that are covered in this chapter include enterprise resource planning (ERP) systems, customer relationship management (CRM), and B2B (business-to-business) relationships.

30p allbymyself_07 01-02-2016 72 2   Download

This chapter introduce the cost volume profit analysis. This chapter includes contents: Cost volume profit analysis at the Melbourne Theatre Company, the break-even point, the importance of the break-even point at Linney's, graphing cost volume profit relationships,...

30p allbymyself_07 01-02-2016 52 2   Download