Detail Today's Business : Think Value, Not Dollars   Oleh:  Goldman, Steven L. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 194 no. 2 (Aug. 2002), page 55-58. Topik: BUSINESS; business; think value; dollars Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.15 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Outsourcing - the management strategy for contracting out a company’s manufacturing and services operations to specialized contractors - is not only revolutionizing the way business is being conducted around the world, it’s requiring CPA s to rethink how they value a business and the metrics they traditionally monitor. If they fail to change with it, they will be left in a place that is equivalent to the days of green eyeshades and columnar pads. Until recently, outsourcing was a strategy applied by just a handful of forward - thinking companies. Today, it’s the way to go for many businesses. Look down the list of the Fortune 500 and you’ll see that a growing number of major manufacturers no longer operate factories or even assembly plants. Instead, all their products are produced, and even distributed, by specialized contractors. What does that mean to the accounting profession ? It means many financial managers are being expected to answer questions they never had to address before. For example : Which business capabilities should our company own ? Which should it contract for ? And what information do we need to make those decisions ? For the past 100 years the goal of financial managers was to optimize internal business - process costs. Contact with the external world was limited to purchasing and sales, both of which traditionally focused on price rather than on total cost to the organization. But for the company that outsources not only production but its distribution, as well, accountants must now compare internal business - process cost with the cost of outsourcing those processes ; the emphasis now is on cost - not price. Accountants must now determine the true cost of a company’s various business activities by establishing the value of a specific business capability - and that includes such things as quantifying the value of contracting out supply chain logistics or human resources management. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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