英国本科毕业论文:An Analysis of How Management Accounting Techniques Used to Support Decision-Making in Organizations
论文作者:None论文属性:硕士毕业论文 dissertation登出时间:2006-11-28编辑:点击率:5341
论文字数:5714论文编号:org200611281156323572语种:英语 English地区:中国价格:$ 44
关键词:Management Accounting TechniquesDecision-Making
An Analysis of How Management
Accounting Techniques Used to Support Decision-Making in Organizations
ABSTRACT
Firstly, concentrate on which accounting techniques may constitute the strategic management accounting (SMA) framework, then the findings of a survey investigating the application of 17 SMA techniques are reported. The survey is done among large Chinese companies. Seventeen SMA techniques are appraised; the capital-budgeting and competitor-focused techniques are the most widely used while customer-focused techniques are the least widely used. The cross-industry comparison shows that levels of SMA usage are fairly distinct across industries when supporting decision-making. The manufacturing sector appears to be taking the lead whereas public services and the utilities sector are lagging behind.
Table of Contents
ABSTRACT II
INTRODUCTION 1
1.1 Introduction 1
1.2 Background 1
1.3 Aims and Objectives of the Report 2
1.4 Reasons for Choosing Management Accounting Techniques as the Research Context 2
1.4.1 Which Techniques Comprise Strategic Management Accounting 2
1.4.2 Appraising Strategic Management Accounting Techniques 3
INFORMATION GATHERING 6
2.1 Sampling Procedure 6
2.2 Variable Measurement 7
DATA ANALYSIS 8
3.1 The Usage Levels of Management Accounting Techniques 8
3.2 Division of the Sample Companies into Main Industry Groups 9
3.3 Mean Scores of Variables within Organizations 10
3.4 Division of the Sample Manufacturing Companies 13
3.5 Mean Scores of Variables within Manufacturing Industry Subgroups 13
CONCLUSION AND DISCUSSION 16
REFERNCES 20
INTRODUCTION
1.1 Introduction
Recent revisions of management accounting practice include a variety of innovative approaches in the fields of costing, performance measurement, strategic control, and strategic investment appraisal that can be understood as an evolutionary response of the discipline to the modern day challenge of securing a competitive advantage and meeting competitive goals. Parallel to developments at the level of individual accounting techniques a new general term “strategic management accounting” (SMA) has emerged. It is often considered to collectively account for a variety of recent changes in management accounting practice.
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