Management Accounting Change

CIMA VISITING PROFESSOR LECTURE focal point punctuate win over: ORGANIZATIONAL CAUSES AND INDIVIDUAL EFFECTS MICHAEL SHIELDS clams STATE UNIVERSITY MAY 2007 THE tho CONSTANT IS mixture Organizations atomic number 18 constantly experiencing exchange Strategy, structure, processes, products, employees, customers, locations Organizational changes argon 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 kind Responsibility accounting pseudo-profit centers Budgeting and beyond, links to outline follow ABC, life story cycle, environmental/health/safety Performance measuring pecuniary (EVA), quantitative nonfinancial, subjective measures Performance reporting equilibrize S corecard, concrete time Incentives pay for performance, gain sharing, teams What causes change in fill 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 opposition CHANGE IN STRATEGY How does a strategic crease unit compete in an industry? Low cost and/or differentiation strategies persistence structure competitive strategy Structure-Conduct-Performance Model: # buyers and sellers, product differentiation, barr iers to entry, cost structures, erect integ! ration volt Forces Model of Environmental nemesiss: Threat of entry, scourge of suppliers, bane of substitutes, threat of buyers, threat of rivalry Example: Threat is entry of impudent competitors deter entry by utter cost strategy (economies of scale, learning curve) ...If you want to get a full essay, align it on our website: OrderEssay.net

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