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Strategic Management accounting (Planning and control on strategic and…
Strategic Management accounting
Role of PM in strategic planning
CSF
KPI
Targets
Roles
To measure performance
To conrol business
To plan future
To make decisions
Strategic
Tactical and operational
Planning and control on strategic and operations level
Problems of linking strategy and operatipns
Unrealistic plans
Inconsistent goals
Poor communicatoion
Inadequate PM
Gaps and false alarms
Gap - важная цель, которая не учитывается
false alarm - неважная цель которая учитывается
Formal systems of control
Review of strategy
Identify milestones of performance
Setting of targets
Monitoring
Reward
Guidelines for strategy control systems
Linkage
Diversity
Critically
Change
Compatative advantage
Budgeting
PRIME
Planing - определение целей на будущее исходя из стратегии
Responsibility - определение процедур контроля за планом
Integration - отсутствие конфликтов целей
Evaluation - проведение PM
Motivation - вовлечение менеджеров в процесс
Strategic planning and ST decisions
SWOT and PM
Identify weaknesses
Identify CSF
Identify KPI
Determine information needs
Setting targets
Strategic models and PM
Porter 5 forces
Treat of substitutes
Buyer loyalty
Price of substitutes
Treat of new entrants
% of revenue from patented products
Brand value
Customer loyalty
Operational gearing
Market share
Bargeining power of buyers
number of buyers
size of buyers
price sensitivity
switching costs
Bargaining power of suppliers
share of its product in price
degree of differentiation
Switching costs
Rivalry
Market growth
MArket capacity
Market share
Econimies on scale
BCG matrix (market growth/ relative market share)
Benchmarking
Types
Internal - между департаментами, магазинами
Industry
Competitor
Non-competitor
Functional = best practice (даже в другой сфере)
Changing role of managment accountant
Reasons
Technoogy
Structure of firm
Competition
Planing, control and decision making
Strategic planing
Operational control
Management control