Management Accounting Quarterly Archives - IndexArticles

Management Accounting Quarterly

OEC management-control system helps China Haier Group achieve competitive advantage; the combination of a new corporate culture that emphasizes excellence, a changed business strategy, and a management-control system of work rules and discipline turned a

OEC management-control system helps China Haier Group achieve competitive advantage; the combination of a new corporate culture that emphasizes …

Management Accounting Quarterly

Better understanding of your customers’ profitability picture is imperative for survival in today’s competitive environment. Here the CFO of an employment services company used ABC to analyze the company’s profitability picture at the customer channel- an

Using activity-based costing to assess channel/customer profitability: better understanding of your customers’ profitability picture is imperati…

Management Accounting Quarterly

Marginal costing as a management accounting tool

0 introduction: marginal costing as a management accounting tool
Stephen Offenbacker
THIS ARTICLE IS A REPRINT OF CHAPTER 0 IN THE …

Management Accounting Quarterly

How large corporations use data mining to create value

How large corporations use data mining to create value
Thomas G. Calderon
MOST COMPANIES HAVE DEPLOYED DATA MARTS AND DATA WAREHOUS…

Management Accounting Quarterly

The role of strategy and culture in the performance evaluation of international strategic business units

The role of strategy and culture in the performance evaluation of international strategic business units
Priscilla O’Clock
WHEN DES…

Management Accounting Quarterly

Best practices in target costing

Best practices in target costing
Dan Swenson
HERE IS HOW FOUR “MODEL” COMPANIES–THE BOEING COMPANY, CATERPILLAR, DAIMLERCHRYSLER, …

Management Accounting Quarterly

As more and more companies seek out accounting professionals with IT skills, some universities now are offering a major in accounting information systems, which mixes topics from each area to provide students with the requisite skills employers want

The emergence of accounting information systems programs: as more and more companies seek out accounting professionals with IT skills, some univ…

Management Accounting Quarterly

Are accounting graduates favorably recruited for entry-level management positions? A survey of recruiters of business school graduates finds empirical evidence to dispel the common misperceptions that a major in accounting limits students’ career opportun

Are accounting graduates favorably recruited for entry-level management positions? A survey of recruiters of business school graduates finds emp…

Management Accounting Quarterly

Three different methods of determining the weighted average cost of capital for Microsoft and general electric produce different results for each firm. Thus, careful judgment and sensitivity analysis are important components for developing reliable cost o

Calculating a firm’s cost of capital: three different methods of determining the weighted average cost of capital for Microsoft and general elec…

Management Accounting Quarterly

Strategic cost analysis helps companies identify, analyze, and use strategically important resources for continuing success and growth of the business

Applying strategic cost analysis concepts to capacity decisions: strategic cost analysis helps companies identify, analyze, and use strategicall…