Detail Squeeze Play   Oleh:  Cooper, Robin Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 183 no. 1 (Jan. 1983), page 46-47. Topik: PLAY; squeeze; play Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.17 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel T he management accounting profession is going through a major sea change as two opposing forces come into play. The first is the downsizing through reengineering of the financeand hence management accounting function ; the second is the growing importance of cost management. (For more on these subjects, see A Smarter Way to Run a Business, by Eileen Morrissey and Gary Hudson. Also, refer to Getting Beyond Counting by William L. Reeb and Michaelle Cameron, JofA, Dec 96, page 69.) As downsizing continues, many of the traditional accounting roles will be automated and the number of accountants required in the centralized finance department will fall dramaticallysome estimates suggest by as much as 70 %. Only those CPA s willing and able to adapt to this new environment will have a chance to survive. The growing importance of cost management is a result of increased competition. As the cost management graphic here shows, companies with low profit margins benefit more from cost reductions than companies with high profit margins. Therefore, as competition increases and profit margins fall, effective cost management becomes ever more important to the success of the company. The management accountant, as the companies measurement specialist, can play an essential role in the development and implementation of a broad array of cost management programs. The advantages for CPAs who adopt this latter position lie in the interesting interaction between management accounting and cost management. It is this interaction that will play a major role in shaping the careers of many management accountants. Yet, considerable confusion exists about this interaction. For example, many people mistakenly believe the demand for management accountants will grow automatically with the demand for cost management, offsetting the downsizing effects. They foresee a bright future, with the management accountant emerging as a key player in the top management team. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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