By John Y. Lee
Publishes well-developed articles on various present issues in administration accounting which are proper to researchers in either perform and academe. As one of many superior administration accounting study journals, AIMA is definitely poised to satisfy the wishes of administration accounting students. Featured in quantity 12 are articles on new instructions in administration accounting learn, revenue influence of worth chain reconfiguration mixing strategic fee administration (SCM) and action-profit-linkage (APL) views, the size hole in deciding to buy functionality, fee accounting practices utilized in complicated production environments, repayment procedure and organizational functionality, accounting for price interactions in designing items, courting caliber in functionality dimension, measuring and accounting for marketplace hazard tradeoffs, connecting recommendations of commercial technique and aggressive virtue to activity-based computer price allocations, company acquisition judgements lower than diverse strategic motivations, and a few new findings at the balanced scorecard adoptions. Researchers in either perform and academe, in addition to libraries, will be drawn to the articles featured within the AIMA.
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Extra info for Advances in Management Accounting, Volume 12 (Advances in Management Accounting)
Can action-profit-linkage chains be designed to capture affects of investments in intangibles such as training, information technology and employee satisfaction? What are the appropriate ratios or indicators to measure whether an organization is meeting its strategic goals, which may be heavily marketing and customer oriented? Are these indicators financial, non-financial, or qualitative? What are the costs and benefits of maintaining dual costing systems to satisfy demands for information related to both strategic costing management and operational improvements?
The latter area, planning and forecasting, has a large topic difference and has grown in practice coverage each year of the study period. Planning and Forecasting Questions Just a few questions from practice include: What are the determinants of effective planning and forecasting? Effective planning and forecasting can be defined as: (1) accurate, timely, and flexible problem identification; (2) communication; and (3) leading to desired performance. Researchers may find environmental, organizational, human capital, and technological antecedents of effective planning and forecasting methods and practices.
Lean Thinking The work by Womack and Jones (1996) on supply chain reconfiguration provides a context to apply SCM and APL to the decision by Levi Strauss to introduce The Proﬁt Impact of Value Chain Reconﬁguration 43 Personal Pair™ jeans. Although Levi’s has long been a dominant brand in apparel, Levi Strauss is primarily a manufacturing company, selling its products to wholesalers or retailers rather than end-use customers. As the apparel business continues to evolve, firms all along the industry value chain are continually presented with opportunities to create new ways to compete.
Advances in Management Accounting, Volume 12 (Advances in Management Accounting) by John Y. Lee