CMA - the Management Accounting Magazine

Articles from Vol. 72, No. 3, April

A Short Course on OLAP Tools
On-line analytical processing - OLAP - is being adopted by business at an impressive rate and its use is expected to double by the year 2000. Here's a quick review of this computer-based tool and the benefits it can deliver. OLAP tools have been on...
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A Vision to Accelerate the Profession toward the 21st Century
CMA readers are invited to comment on this initiative through fax or e-mail to the president and CEO of CMA Canada. (Fax (905) 525-4666; e-mail rwdye@cma-canada.org) We are taking an exciting quantum leap to advance our profession for the upcoming new...
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Benchmarking the Finance Function - First Results!
Some good base-line measures from this study can prevent you from re-engineering the wrong things. Right now, we are in the midst of business process re-engineering to become more cost effective. If we don't get a .good handle on our costs and processes,...
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Building Accountability in a Changing World
All too easily, strategic planning can generate "good intentions," but a lack of real commitment to organizational action. Here's a primer on how A & W is avoiding this problem by establishing clear accountability for future results. Change is pervasive...
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Electronic Commerce and Taxation: Toll Booths on the InfoBahn?
The virtual world is posing some major challenges for tax authorities, and the stakes are enormous. If you're having trouble keeping up with new developments in international communications technology and electronic commerce, you can imagine the plight...
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Goin' Down the Road to the Tune of the Taxman
Sales tax rules covering passenger vehicles change every year. Here's a summary of what you need to know for 1998. Sales taxes on automobiles and related goods are ubiquitous. Not including taxes on fuels, which can equal up to half the cost of automobile-grade...
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Put It on My Card, Please
Used by employees for routine, inexpensive transactions, purchasing cards can add up to big savings in time and money for the accounting department and for the organization. Just make sure you've included adequate controls to prevent misuse or abuse....
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