摘要:本文是Accountin essay范文,针对创新型会计系统探讨了三个问题,分别是管理会计信息在战略和经营决策的作用,性能测量系统和成本核算体系,最后给出了一个简短的结论。
r incorrect performance information. specifically, some scholars (e.g. Pettit, 2000) argue that the profit margin ignores the capital and its cost and may result in misallocation of resources. For example, the manager is likely to make the equipment replacement decision because of the high-margin return, regardless of the cost of the investment. If coupled to incentive compensation, this will cause the moral hazard among the managers.
Fourthly, the company do not consider the controllability for the manager's performance and the organisational decision making process. The absorption costing induces the inaccurate cost assigning, which then affect the accurate performance of the managers. This cost decision is not controlled by the manager themselves. Finally, it is obvious that, the financial incentive is major motivation, which Frey B. (cied by Neely, 2007) argue that the intrinsic and extrinsic motivation are essential. Bhimani et al. (2008) also state that incentives should consider the trade-off with risk and the intensity.
To improve the PMS, Apple plc. should bear the objectives of the PM in mind. Mangena (2010 c) propose that to conquer the problems of traditional financial measures, company might employ the innovative financial techniques to improve the accounting profit measures and reduce pressure for short-term profit and the non-financial measures. Moreover, Ittner and Larcker (2000, cited by Bhimani et al., 2008) add that non-financial measurement can complement the financial measures, because it is long-term oriented, refection on economic income, and transparent performance evaluation. There are various techniques to illustrate the need of Apple plc., for instance, The Balanced Scorecard (BSC), Economic Value Added (EVA), Quality Management, Activity-based Costing and Management and so on. As a result, The Balanced Scorecard (BSC) is the most appropriate. The BSC consist the financial measurement and non- financial measures, such as customer, internal process, and learning and growth perspectives (Kaplan and Norton, 1996, 200, 2004, cited by Bhimani et al., 2008). Horngren et al. (2008) state that the performance measurement is directly link to organization goal and strategies through BSC.
Initially, to implement the BSC, Apple plc. need to formulate its strategies and indentify the key performance indicators (KPIs) (Assiri et al., 2006). An example of the BSC implementation in a food manufacturer is given below.
Figure 3 Balanced Scorecard for a Food Company
After finding the indicators, the company can set up the target appropriately. In this case, it is important to find out how the BSC link to the performance measurement. Another example (Figure 2) has shown the method is to compare the actual achievement with preset targets.
In the other hand, for Apple plc., there is main barrier to measure the performance, especially for the financial perspective, that is the absorption costing. To deal with this, Activity-based Costing (ABC) can be applied. Although the ABC could make the cost allocation reasonably and the manager responsible, it cannot isolate solve the previous problem, neither the BSC.
Figure 4 An Example of BSC for Performance Measurement (source from Leung et al., 2006)
However, the new developments have limitation as well. Ittner and Larcker (2000, cited byBhimani et al., 2008) claim that t
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