IMAConceptualFrameworkforManagerialCosting：IMA的概念框架,管理成本.ppt

* Change Management - People Develop/Recruit Analysts Enhance Training Performance Focus * Restructured Organizations: Shift resources to “hub” like kind activities together Decentralize to incorporate analysts with operations Redefined Roles: Development of new positions (e.g. cost analysts) Shifting budget-centric roles to include cost analysis Enhanced Skills Knowledge: Introduction of principles into Training programs Change Management - Processes Process Improvement (Lean 6-Sigma) Integrated Business Design Policy How To’s * New Policies: Perform Time Tracking Usage-based vs Financial Depreciation New Procedures: Funding requests need cost benefit analysis backup Optimization need to take into consideration costs New Focus: Performance variance analysis Obtain non-financial metrics Change Management - Technology ERP Applications (e.g. SAP) Business Warehouses Executive Scorecards * Bigger: Larger data sets available Consolidation of operational data with financial data Faster: Ability to “crunch” through more advanced calculations Real or near-real time accessibility Better: More user-friendly graphical interfaces Provide information versus data sets Content About Alta Via Approach to Conceptual Design Software Managing Its Introduction Leadership and Change Management Usable Cost Information Usable Cost Information Cost Per Unit: Tracking of non-financial measures (e.g. # of tax returns, # of soldiers trained, etc.) Inclusion of supports costs (provided outside of manager’s budget) (e.g. IT Network Support) Capacity Consumption – “Free Goods Have Infinite Demand”: Identification of causality in support relationships (e.g. Square Footage, Cancelled Class) – change behaviors Usable Cost Information Justifications: If X output then Y inputs needed If process A can be changed then Inputs required are Z Additional Reading The Management Accounting Philosophy series The Debating the Principle series Both available from Alta Via: The IFAC Intern