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describe the traditional “gammeldags” Management accountant role:
Sv:
Isolated from the rest of the organisation
Concentrated on generating monthly figures
Undertaking routine tasks like scorekeeping(nøgletal)
Having a passive role in relation to stragic deision-making within a company
Not very communicative: re–> the numbers speak for themselves.
Mention the Four main drivers for the change in the Management Accounting role:
Sv:
- Globalisation
- demand for faster information
- more global information - Technology
- Information technology, ERP-systems, SAP, AX
- Communication, and file sharing is easier. Citrix, Sharepoint. - Accounting Scandals
- Many companies, have had theft from accounting personal. stock market manupulation, and creative accounting. - Corporate Trends
- Lager companies, impact of the need for networking. Alliances. outsourcing non-value adding activities.
Mention the New skills a management accounting should possess
Sv:
- Traditional accounting skills, no longer dominant (debet /kredit)
- Skills are assumed
- Hard Skills = IT and Business understanding
- Soft Skills =Communication Skills(able to explain)
- Interpersonal skills (medmenneskelige)
Nævn nogle Beyond Budgetting teknikker:
Sv:
- Rullende Forecasts
- Trend Kurver
- Relativ Præstations evaluering (omverden taget i betragtning. Eks konjunktur)
Nævn Pros/cons ved budgettering
Sv:
Pros:
- Det giver tryghed
- Det er en let måde at måle performance på.
- Det indvolverer store dele af virksomheden, og anvendt korrekt er det motiverende.
Cons:
- Det bliver relativt hurtigt i uoverensstemmelse med virkeligheden.
- Det er meget tidskrævende, og dyrt/besværligt
- For stringent, en ny ide d. 1. Januar, kan ikke gennemføres idet denne ikke indgår i budget. etc.
- Bringer ikke værdi for slutbruger
- Intern “Gaming” omkring budgetlægning er blevet for omfattende.
- Alle led i budgetlægningen forsøger at forhandle sig til et mindre budget, idet deres mål lettere opfyldes, lige fra sælger til manager til topledelse, kæden slutter ved aktionærerne der er modsatrettet.
- Motivationen, kan blive påvirket negativt, hvis målene ikke nås grundet forhold som vedkommende ikke har kontrol over.
Hvad er Channel Stuffing?
Sv:
Det er hvor man (evt en sælger), sidst på året sender varer ud til forhandlere, for at puste salget, op og få bonus, for så i det nye år at tage varerne retur.
Hvad er “the rachet effect” ?
Sv:
Det er særligtgældende inden for det offentlige, hvor man forsøger at opbruge hele sit budget, for ikke at blive skåret i næste budget.
Man bruger altså unødvendigt penge.
Beskriv “operations management”
Sv:
Is concerned with non-Financial aspects of performance such as:
Time, quality, flexibility & innovation.
Beskriv management accounting
Sv:
Calculates organisationsliv performance for decision making, coordination & motivation.
Describe the techniques og management accounting
Sv: cost allocation, responsibility centres, transfer prices, Product costing, performance measurement & budgetting.
Hvad er KanBan?
Sv:
Kanban er japansk og betyder kort eller tegn.
Kanban som princip i produktion og lager er et japansk inspireret produktionssystem (JIPS).
Kanban-systemet erstatter ikke den overordnede planlægning af produktionskapacitet og materialebehov.
Kanban forholder sig til behovet i enkelte led af produktionen. Man fortæller med kort eller andre signaler den enkelte operatør om hvornår der skal produceres mere af den enkelte vare.
Hvad kendetegner Througput Accounting?
Sv: Throughput Accounting (TA) is a principle-based and simplified management accounting approach that provides managers with decision support information for enterprise profitability improvement. TA is relatively new in management accounting. It is an approach that identifies factors that limit an organization from reaching its goal, and then focuses on simple measures that drive behavior in key areas towards reaching organizational goals
Hvad er Sixsigma?
Sv:
Six Sigma is a set of techniques and tools for process improvement
Six Sigma seeks to improve the quality of process outputs by identifying and removing the causes of defects (errors) and minimizing variability in manufacturing and business processes. It uses a set of quality management methods, including statistical methods, and creates a special infrastructure of people within the organization (“Champions”, “Black Belts”, “Green Belts”, “Yellow Belts”, etc.) who are experts in the methods. Each Six Sigma project carried out within an organization follows a defined sequence of steps and has quantified value targets, for example: reduce process cycle time, reduce pollution, reduce costs, increase customer satisfaction, and increase profits. These are also core to principles of Total Quality Management (TQM) as described by Peter Drucker and Tom Peters (particularly in his book “The Pursuit of Excellence” in which he refers the Motorola six sigma principles).
Hvad kendetegner Just in time (JIT)
Sv:
Just-in-time produktion: En metode til at reducere leveringstiden til produktionen ved at have høj omstillingsevne, producere de nødvendige ting på de korrekte tidspunkter og minimere lagerbeholdning
Beskriv ABC Costing
Sv;
Activity-based costing (ABC) is a costing methodology that identifies activities in an organization and assigns the cost of each activity with resources to all products and services according to the actual consumption by each. This model assigns more indirect costs (overhead) into direct costs compared to conventional costing.
