Download Advances in Management Accounting, Volume 11 (Advances in by John Y. Lee PDF

By John Y. Lee

Advances in administration Accounting (AIMA) publishes well-developed articles on quite a few present subject matters in administration accounting which are suitable to either practitioners and academicians. Featured in quantity eleven are articles on managers' perceptions of the actual truth of the corporations' usage of its actual resources; the views utilized in analytical and empirical price procedure examine; operational making plans and keep an eye on regarding activity-based costing; results of benchmarking and incentives on organizational functionality; organizational keep watch over and paintings crew empowerment; funds slack construction in businesses; taxonomy for the mass customization procedure; most sensible administration involvement in R&D price range atmosphere; the function of self-interest in undertaking continuation judgements; organisation thought determinants of managers' hostile choice in source allocation; strategy innovation and adaptive institutional switch recommendations in administration keep watch over platforms; and alter in administration accounting controls after implementation of digital information interchange. Accountants in any respect degrees who paintings in agencies and not-for-profit agencies will be drawn to the AIMA articles.

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At first it didn’t seem like any big deal. We didn’t make much money on the hotel bars, never had. They kept us busy, but that was about it. The new customers, they offered us a lot of money for our time. So, it was logical to try to please them . . After a while, though, some less logical things started to happen. I mean, we used to produce an entire product line for a major corporation . . we’d been making the product for them forever, it seems. One day they simply cancelled their orders. Said we had gotten too expensive .

The product diversity that was explicitly built into the plant’s operating metrics was not being captured in the ABC estimates. Through persistence, the V. P. was able to win his point, resulting in the use of “intensity factors” to create a weighted average cost of an activity. A bar that was hard to make, with a high level of content, a dark color, unusual shape, and/or extremely high quality acceptance threshold, would be charged five to ten times the amount of activity cost a simple white bar for use by hotels would bear.

Two years after the initial implementation, the researcher returned to the site for a series of follow-up visits. From the onset, it was clear that there were problems at the firm. Where once there had been a need to run its machines beyond their rated speeds, sometimes up to 168 hours a week, machines now sat idle. Where orders had sat backlogged, with staged materials blocking aisles and filling corners, was empty space. What had happened? It was in answering this question that the unintended consequences of an accounting abstraction that did not directly deal with the physical capacity of the plant became clear.

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