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Imanuel Goestaman
27/08/2012
& )ecause one of the managerial functions re*uiring information is control, the MI" is part of the Management Control "ystem +MC",-
27/08/2012
27/08/2012
Cost Accounting
Inventory Management
1he inherent connnections %et.een cost accounting and operations, .here%y a CM" %rings !alue to management, can %e explored in terms of/
#ele!ance Cost !isi%ility Flexi%ility "upport for ad!anced approaches Appropriate lin s to financial accounts
27/08/2012
27/08/2012
Group su%units
geographically %y similar missions %y natural product clusters
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27/08/2012
27/08/2012
CMS &lements
Moti!ational elements Informational elements #eporting elements
CMS &lements
& Moti!ational elements
Performance measurements #e.ard structure "upport of organi'ational mission and competiti!e strategy
CMS &lements
& Moti!ational elements
27/08/2012
CMS &lements
& Moti!ational elements & Informational elements & #eporting elements
Prepare financial statements Implement responsi%ility accounting system
Implement CMS
Perform GAP analysis Information ;eeds +Information A!aila%le, Gap to 9!ercome
GAP
Implement CMS
Gap Analysis Identify gap to o!ercome Prioriti'e differences 0e!elop and deploy impro!ements
GAP
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27/08/2012
GAP
traditional cost systems to a destination where cost and performance measurement systems are explicitly designed to produce the right information at the right time for essential managerial learning, decisions, and control. +<aplan and Cooper, =>>?,
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27/08/2012
*eferences
)arfield, @esse 1-, Cecily A- #ai%orn, and Michael #- <inney- ABBB- Cost Accounting:Traditions & nno!ations, Ced- "outh5$estern Colloge Pu%lishing/ Mason, 9hioCooper, #o%in and #o%ert "- <aplan- =>>?- Cost & "ffect: #sing ntegrated Cost $ystems to %ri!e &rofita'ility and &erformance- Har!ard )usiness "chool Press/ )oston, MassachusettsCooper, #o%in and #o%ert "- <aplan- =>>>- The %esign of Cost (anagement $ystems, Aed- Prentice5Hall, Inc-/ Upper "addle #i!er, ;e. @erseyInternational Federation of Accountants- ABB>- nternational )ood &ractice )uidance: "!aluation and mpro!ing Costing in *rgani+ations- Professional Accountants in )usiness Committee, International Federation of Accountants/ ;e. Dor , ;e. Dor "ten'el, Catherine and @oe "ten'el- ABBE- "ssentials of Cost (anagement@ohn $iley F "ons/ Ho%o en, ;e. @ersey-
= A E C G H I ? > =B == =A =E5=C
0esign of Cost Management "ystems/ An Introduction (!aluating and Impro!ing Costing in 9rgani'ations "tage II/ "tandard Cost F Flexi%le )udgeting "ystems "tage III "ystem for 7earning F Impro!ement/ Upgrading F "upplementing "ystems "tage III "ystem for 7earning F Impro!ement / <ai'en Costing F Pseudo5Profit Centers Measuring the Cost of #esource Capacity/ Acti!ity5)ased Costing F 1heory of Costraints 9perational A)M/ "uccess F Failure of Implementation A)C "ystems 1ime 0ri!en Acti!ity5)ased Costing F #esource Consumption Accounting "trategic A)M for Customers and "uppliers "trategic A)M for Product 0e!elopment/ 1arget Costing Applying A)C F A)M in "er!ice Industries and "mall )usiness "tage IJ/ Integrated Cost "ystems Final Pro6ect/ Consultation and Presentation
Assessment
Components of Assessment INDIVIDUAL PERFORMANCE $rittenAssignment +personal feed%ac , Participation in Class 0iscussion $ritten (xamination +open %oo , Indi!idual 1eam.or A%ility +peer assessment, GROUP PERFORMANCE Case and @ournal Assignment Final Pro6ect TOTAL 100 EGK 5 EGK AGK AGK GBK 100 GK =GK EBK =BK HGK GK =GK ABK =BK GBK MID FINAL
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