MICHAEL SHIELDS MICHIGAN STATE UNIVERSITY MAY 2007
THE tho CONSTANT IS CHANGE
Organizations argon constantly experiencing change Strategy, structure, processes, products, employees, customers, locations Organizational changes are frequently in response to environmental changes Competition, customers, regulations, technology, uncertainty closely organizational changes are continuous, with change focused within departments â€" TQM somewhat organizational changes are discontinuous, with change focused across departments â€" Re-engineering
MANAGEMENT ACCOUNTING CHANGE
Responsibility accounting â€" pseudo-profit centers Budgeting â€" and beyond, links to strategy cost â€" ABC, life cycle, environmental/health/safety Performance measuring â€" financial (EVA), quantitative nonfinancial, subjective measures Performance reporting â€" equilibrize Scorecard, real time Incentives â€" pay for performance, gain sharing, teams What causes change in worry accounting?
ORGANIZATIONAL CHANGE MANAGEMENT ACCOUNTING CHANGE
Since organizational change is frequently a response to environmental change, many management accounting changes are indirectly caused by environmental change
Environmental change organizational change management accounting change
CHANGE IN COMPETITION CHANGE IN STRATEGY
How does a strategic business unit compete in an industry? Low cost and/or differentiation strategies persistence structure competitive strategy
Structure-Conduct-Performance Model: # buyers and sellers, product differentiation, barriers to entry, cost structures, erect integration Five Forces Model of Environmental nemesiss: Threat of entry, scourge of suppliers, threat of substitutes, threat of buyers, threat of rivalry Example: Threat is entry of new competitors deter entry by utter cost strategy (economies of scale, learning curve) ...If you want to get a full essay, order it on our website: Orderessay
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