Management Accounting Quarterly

Trade publication covering accounting theory and practices for accountants.

Articles from Vol. 6, No. 1, Fall

A Closer Look at Rolling Budgets: The Challenges Associated with an Effective Implementation of Rolling Budgets Are Management Challenges, and Software Technology Can Only Become Part of the Solution When Managers Are Ready to Use It to Enhance Their Decision Making
Businesses are increasingly using rolling budgets. Also called continuous budgeting, rolling budgets always involve maintaining a plan for a specified time period in the future. To implement rolling budgets, many advocate leveraging new technological...
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Balanced Scorecard Applications and Model Building: A Survey and Comparison of the Manufactured Homes and Motor Homes Industries: An Analysis of the Performance Measurement Practices in the Manufactured and Motor Homes Industries Focuses on the Development of a Balanced Scorecard Methodology That Would Enhance Measurement Accuracy and Increase Productivity and Efficiency
EXECUTIVE SUMMARY This article examines the current measurement practices of companies in the manufactured homes industry and the motor homes industry and checks for the applicability of balanced scorecards. An analysis of survey results shows how...
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Cost Management Using ABC for IT Activities and Services: The IT Division of a Successful International Company Developed an Activity-Based Costing Model to Measure and Assign the Costs of the Initial IT Services the Division Provides, Enabling Better, More Accurate Productivity Measurement and Efficiency
EXECUTIVE SUMMARY: With the proliferation of computer-related services, the explosion in data communication, and ongoing trends toward globalization, managers in high-tech industries are considering new ways to manage and control costs. The fact that...
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Customized Multimedia Software for Teaching Managerial Accounting: The Author Discusses Software He Developed to Teach Undergraduate Managerial and Cost Accounting, and He Offers It Free to Instructors
EXECUTIVE SUMMARY This article presents what I believe is an innovative approach to teaching cost accounting and, potentially, other areas of accounting. I transformed my lecture notes into accounting application software composed of several computer-assisted...
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Incorporating the Opportunity Cost of Setups into Production-Related Decisions: Finding the Real Opportunity Cost of Setup Activities Can Help Management Make Better Decisions
EXECUTIVE SUMMARY Setup activities due to product changeovers are costly disruptions to a production process, but accounting systems traditionally ignore a significant effect of setups--the opportunity cost of lost capacity. The model described here...
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Resource Consumption Accounting Applied: The Clopay Case: In the October 2004 Issue of Strategic Finance, We Introduced a Case Study of Resource Consumption Accounting (RCA) Conducted by the RCA Interest Group of the Consortium for Advanced Manufacturing-International (CAM-I) at Clopay Plastic Products Company. Here We Provide a More Detailed Description of the Case
Resource consumption accounting (RCA) is an emerging management accounting method that blends the advantages of German managerial accounting's emphasis on resources with those of the activity/process view provided by activity-based costing (ABC)--all...
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Wireless Instruction: A New Dimension in Course Delivery: When Distance Learning Classes Go Wireless, the Students, Faculty, and Educational Institution Can Benefit. along with Increased Content, the Frequency and Quality of Contact between the Two Can Improve
EXECUTIVE SUMMARY: Wireless technology can deliver Internet classes on an anytime, anywhere basis. It has the potential to vastly increase course accessibility, which will become more important as more students seek higher education while education...
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