Download Issues in management accounting by Trevor Hopper PDF

By Trevor Hopper

Pooling the services of best researchers concerns in administration Accounting severely explores a extensive diversity of concerns in a concise, digestible style.

Both scholars and practitioners specialising during this region will locate this publication a necessary consultant to the numerous advancements affecting administration accounting concept and practice.

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Long throughput time. Differentiation-integration Less need for integration functions. Several functions such as production planning, budgeting, etc. Centralisation Responsibility and authority are delegated within the company. Responsibility and authority are concentrated with the senior managers. Specialisation Less need for specialised functions. Several functions are specialised within a particular area. Hierarchy There are few organisational levels and few managers. There are several organisational levels and several managers.

Direct observation of JIT production processes provided effective visibility, so workers could not shirk or hide. Technology ousted opportunism. Self-management implies that authority for decision-making and control are given to employees. Here, accounting numbers are interactive levers of control used for individual learning and decision-making rather than top-down monitoring and performance evaluation. However, inter-active accounting numbers may, paradoxically, not only guide individual decision-making and planning.

Both sets of authors claim that accounting calculations push decision-making criteria that are at odds with lean management away from the factory, which makes lean manufacturing possible. Accounting calculations (about supplier costs, inventory costs and capacity constraints) promote factory design decisions that reduce the need for operations managers to make decisions about tradeoffs between flexibility, productivity, investment in inventories, cost arrangements with suppliers, etc. Accounting calculations are invisible to operations because they externally control the boundaries of the factory; they are not visible inside because the debates surrounding such choices are insulated from operations.

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