haku: @indexterm FUTURE STUDIES / yhteensä: 421
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| Tekijä: | Maskell, B. Baggaley, B. |
| Otsikko: | The Future of Management Accounting |
| Lehti: | Journal of Cost Management
2000 : SEP-OCT, VOL. 14:5, p. 24-27 |
| Asiasana: | MANAGEMENT ACCOUNTING MANAGEMENT FUTURE FUTURE STUDIES |
| Kieli: | eng |
| Tiivistelmä: | Changes is needed in the methods, approach, and function of management accountants if they are to remain relevant and useful. Management accountants of the 21st century must support the creation of value for customers by linking measures to value-stream goals, highlighting obstacles to work flow, making waste visible, and relentlessly driving continuous improvement. The focus of management accounting needs to move from cost to value creation. Planning and performance management must start with the needs of the customer. The principles discussed in this paper are applicable to a wide range of organizations. |
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