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Changes in business structure and managment accounting (Business process…
Changes in business structure and managment accounting
Business structure and information needs
Functional
Централизация управления
Нужна коммуникация между функциями
Анализ отклонений
Divisional
Децентрализация
Divisional PM (ROI, RI)
Network
Information needs of manufacture and service firm
Manufacturing
Cost behavior (standart cost)
Quality = fittness to use)
TIme: time to produce, speed of delievery, bottleneck
Innovation: speed to market
Valuation
Information needs
Strategic
Future demand
Product development plans
Competitor analysys
Tactical
Variance analysys
Departmental accounts
Inventory turnover
Operational
Product reject rates
MAterial, labor usage
Inventory levels
Service
Characteristics
Intatgibility
Inseperability
Variability - нет единых стандартов
Perishability - нельзя хранить
No transfer of ownership
Information needs
Strategic
Sales growth
MArket share
Profitability
Tactical
Resource utilization
Customer satisfaction rank
Operational
Staff timesheets
Customer waiting time
Individual customer feedback
Business process reengineering
PRinciples
Outcome > tasks
User of output should perform process
Выполнение работы одновременно со сбором информации
Наличие паралельных процессов
Саморегуляция работников
Implementation
Разработка видения и objectives процесса
Идентификация процесса
Понять текущий процесс
Оценить рычаги изменений
Сделать прототип
Systems after BRP
PRocess teams
большая вовлеченность персонала в работу
PM нацелен на результаты
Flat structures
BRP for accounting systems
Ориентация на процесс - не на отдел
Оценка value added
Использование ABC
Оценка процессной команды
Новые виды variances
Business integration
7S Model
Hard
Structure
Strategy
Systems (процессы + ИТ)
Soft
Style = corporate culture
Shared values = mission
Staff
Skills
Value chain
Primary activities
Inbound Logistics
Operations
Outbound logistics
MArketing and sales
Service
Support activities
Procurement
IT
HR
Infrastructure
Influence of structure and culture on PM
Of structure
Of culture
OF strategy
Developing Management accounting systems
MIS
Decision support system (DSS)
Executive information system (EIS)
Expert system
Contingent approach to management accounting
Contingent variables
Enviroment
Technology
Size
Culture