AREAS OF

MANAGEMENT
ADVISORY SERVICES

Six Dimensions of Management

Services Engagements
1.Nature of the problem
2.Service delivery area
3.Phases of analytical process
4.Techniques and Methodologies applied
5.Industry or Nature of Organization
6.Geographical areas

Types of MAS Engagement

According to Nature of the Problem
1.Corrective - involves a situation in which
conditions have worsened. It usually
arises suddenly and demands urgent
action.
2.Progressive - involves situation that can
be improved.
3.Oppurtunistic - involves situation in which
a future opportunity exists.

Types of MAS Engagements

According to Service Delivery Areas
1.General Management
2.Manufacturing
3.Personnel
4.Finance and accounting
5.Marketing
6.Procurement
7.Research and Development
8.Packaging
9.Administration
10.International operations

Types of MAS Engagements

According to Application of the Analytical Process

The analytic process in a consulting

engagement includes:
1.Identifying the objectives
2.Defining the problem
3.Finding out the facts
4.Developing the solution, and
5.Implementing the solution

Types of MAS Engagements

According to Techniques and Methodologies
applied
According to Industry or Nature of Organization
According to Geographical Areas

Areas of MAS Practice

The management function of analysis, planning,
organizing, and controlling.
The introduction of new ideas, concepts and
methods to management.
The improvement of policies, procedures, system,
methods and organizational relationships.
The application and use of managerial accounting,
control system, data processing, and mathematical
The conduct of special studies, preparation of
recommendation.

Types of Consultancy Work

1. Business planning and development or project feasibility studies.

2. Information system consulting.
3. Internal Audit Services
4. Management operations audit.
5. Business process improvement/reengineering.
6. Others such as:
a. Marketing research
b. Marketing strategy development
c. Developing promotional campaign
d. Planning sales force activity
e. New product development
f. Developing proposal for financial support
g. Staff recruitment
h. Exporting and international market

Management Consultancy Services by CPAs

A. Traditional services
1. Managerial Accounting
2. Design and appraisal of accounting
system
3. Financial Management-related
services
4. Project Feasibility Studies

Management Consultancy Services by CPAs

B. Emerging Consultancy Services
1. Global Risk Management Solution
a.Financial risk management
b. Strategic risk management
c. Operational and system risk management
d. Compliance risk management
e. Internal audit services

2. Transaction Services
3. Financial Advisory Services
4. Project Finance and Privatization

Management Consultancy Services by CPAs

5. Valuation Services
6. Business Recovery Services
7. Dispute Analysis and investigation
8. Computer risk Management
9. Application Software Selection and
Implementation

Criteria in Determining the Scope of Service

1. Responsibility to establish scope of service
2. Independence
3. Competence
4. Requirements for specialization
5. Identification and resolution of client's
basic problems
6. Referrals
7. Code of professional ethics

Types of Clients Served

Contact clients - person who first approaches
the consultant.
Intermediate clients - are members of the
organization who become involved in the
consulting project.
Primary clients identify the problem or issue
who are most immediately affected by it.

Types of Clients Served

Unwitting clients - who will be affected by
intervention of the consultant, but they are not
aware that they will be affected.
Indirect clients - who will be affected by
intervention of the consultant and aware that
they will be affected.
Ultimate clients - total community that will be
affected by intervention of the consultant.

Groups of clients that CPAs can

provide MAS are:
1. Privately-owned business firms
2. Governmental agencies and
organizations
3. Not-for-profit nongovernmental
organizations
4. Professional Associations
5. Others (labor unions,sports organization
and religious organizations)

THE DECISION TO USE A

CONSULTANT
A. What can I offer the client business that will
enhance its performance and help it achieve its
objectives?
B. Why will my contribution be more valuable than
that which existing managers and potential recruits,
can contribute?
C. How can I communicate to the client business
that what I offer is valuable?

PROVISIONS

Provision of Information
Provision of Specialist expertise
Provision of new perspective
Provision of support for internal arguments
Provision of support in gaining a critical
resource
Facilitating organizational change