katalysator zwischen accounting und controlling

... Controller und IFRS, 2006, S 63 Controller und IFRS Der Umstellungsprozess betrifft nicht nur Planung und Berichterstattung, sondern auch die Vorsysteme für das Controlling und die Controlling- Organisation ... – Grundkonzepte, Bilanzierung, Bewertung, Angaben, Umstellung und Analyse, Auflage, Frankfurt am Main/Wien 2005 13 Horváth WAGENHOFER, A (Hrsg.) [Controlling und IRFS, 2006]: Controlling und ... Unternehmensführung und Controlling erbringen grundlegende Konzepte zur EDVgestützten Erfolgs- und Finanzlenkung in mittelständischen Betrieben, differenziert nach produktionstypologischen Grundmustern,...

Ngày tải lên: 05/06/2014, 12:56

... Controller und IFRS, 2006, S 63 Controller und IFRS Der Umstellungsprozess betrifft nicht nur Planung und Berichterstattung, sondern auch die Vorsysteme für das Controlling und die Controlling- Organisation ... – Grundkonzepte, Bilanzierung, Bewertung, Angaben, Umstellung und Analyse, Auflage, Frankfurt am Main/Wien 2005 13 Horváth WAGENHOFER, A (Hrsg.) [Controlling und IRFS, 2006]: Controlling und ... Unternehmensführung und Controlling erbringen grundlegende Konzepte zur EDVgestützten Erfolgs- und Finanzlenkung in mittelständischen Betrieben, differenziert nach produktionstypologischen Grundmustern,...

Ngày tải lên: 05/06/2014, 12:56

... Internationalen Rechnungslegung und des Internationalen Controllings wider Es werden die Wirkungen der Globalisierung auf die Rechnungslegung und das Controlling aufgezeigt und entsprechende Handlungsfelder ... Lopatta IFRS und Controlling Die Segmentberichterstattung als Schnittstelle zwischen externer und interner Unternehmensrechnung 405 Univ.-Prof Dr Barbara E Weißenberger Controller und IFRS Konsequenzen ... Internationalisierung der Rechnungslegung und des Controllings Einflussfaktoren und Auswirkungen Einleitung Einflussfaktoren auf die Rechnungslegung und das Controlling 2.1 Corporate Governance...

Ngày tải lên: 05/06/2014, 12:56

... Controlling Strategy This page intentionally left blank Controlling Strategy Management, Accounting, and Performance Measurement Edited ... of accounting measurements and systems (Norman 1965) New technologies were expected to further enhance the role of management accounting (Diebold 1965).1 By the 1980s, however, management accounting ... implemention of effective management accounting systems have been removed.’ CONTROLLING STRATEGY In fact, recent decades have seen many developments in management accounting Dent (1990) in helping...

Ngày tải lên: 20/06/2014, 18:20

... and Seguin 1995) all seek to understand the ways in which their disciplines assist in understanding how managers use strategy to achieve desired outcomes Management accounting has been informed ... Guilding (1999) found that prospector and build strategies differed from harvest companies in having a stronger orientation to competitor-focused accounting for planning Competitor-focused accounting ... found that firms clustered around combinations that described product differentiation and low cost price, although elements of both 16 ROBERT H CHENHALL differentiation and low cost were found...

Ngày tải lên: 20/06/2014, 18:20

... Impact on Performance’, Accounting, Organizations and Society, 51–66 Granlund, M (2001) ‘Towards Explaining Stability in and around Management Accounting Systems’, Management Accounting Research, ... Manufacturing Practices and Management Accounting Systems’, Journal of Management Accounting Research, 10: 325–46 Simmonds, K (1981) The Fundamentals of Strategic Management Accounting ICMA Occasional Paper ... Row Geiger, D and Ittner, C (1996) ‘The Influence of Funding Source and Legislative Requirements on Government Cost Accounting Practices’, Accounting, Organizations and Society, 21(6): 549–67...

Ngày tải lên: 20/06/2014, 18:20

... Management Accounting Research, 13(2): 151–71 —— —— (2004) Accounting for Flexibility and Efficiency: A Field Study of Management Control Systems in a Restaurant Chain’, Contemporary Accounting ... of Management Accounting Research, 10: 205–38 —— —— (2005) ‘Moving from Strategic Measurement to Strategic Data Analysis’, in C S Chapman (ed.), Controlling Strategy: Management, Accounting and ... Controls and Organizational Competencies: Episodes around Target Cost Management/Functional Analysis and Open Book Accounting , Management Accounting Research, 12: 221–44 Nilsson, F (2000) ‘Parenting...

Ngày tải lên: 20/06/2014, 18:20

... Organisations’, Accounting, Organizations and Society (In Press.) Roberts, J (1990) ‘Strategy and Accounting in a U.K Conglomerate’, Accounting, Organizations and Society, 15: 107–26 Robson, K (1992) Accounting ... Simmonds, K (1981) ‘Strategic Management Accounting , Management Accounting, 59(4): 26–29 —— (1982) ‘Strategic Management Accounting for Pricing: A Case Example’, Accounting and Business Research, 47, ... (2004b, 5–6 June) ‘Management Accounting as Practice and Process’ Paper presented at the Global Management Accounting Research Symposium, Lansing, MI —— and Dent, J F (1998) Accounting and Organizations:...

Ngày tải lên: 20/06/2014, 18:20

... Management Accounting: The Role of Accounting Information for Strategy in Competitive Markets’, Accounting, Organizations and Society, 15(1/2): 27–46 —— and Bhimani, A (1994) Management Accounting ... management accounting systems towards decisionmaking But this is hardly the effect merely of a ‘good’ management accounting system It is because an effort has been made to tie the management accounting ... strategic management accounting debates In this chapter we have found that the rhetoric and conceptualizations of corporate value and coherence made by strategic management accounting systems may...

Ngày tải lên: 20/06/2014, 18:20

... synchronize with the earlier availability of a process generation Historically, Intel executives have found such expense to be substantially lower than the benefits As the Chief Financial Officer remarked: ... designs to fruition.14 Equally, the expectations reflected in a technology roadmap may require fundamental revision if there are indications of insufficient demand for the end-user products to ... mandated by Intel’s Capital Project Authorization manual ‘Moore’s law’ is named for Intel co-founder and chairman-emeritus Gordon Moore, who noted in 1975, and on the basis of empirical observations...

Ngày tải lên: 20/06/2014, 18:20

... investments are planned and coordinated across firm boundaries For instance, anecdotal evidence indicates that firms in the telecommunications industry have found it very difficult to align investments ... management accounting 127, 128, 143–5, 146–7 and strategy 128–9 budgetary control budgeting systems 73 budgets and deliberate strategy 49 and interactive controls 72 and strategic innovation 55, 56 bundle ... competences, and strategic management accounting 146 competition, and MCS 23 competitive advantage and innovation 51 inside-out perspective on 20–1 competitor-focused accounting 15 complementarity structure,...

Ngày tải lên: 20/06/2014, 18:20

... shortcoming of accounting statements is the way in which they treat research and development expenses Under the rationale that the products of research are too uncertain and difficult to quantify, accounting ... development, some firms adopt accounting techniques that are questionable to accomplish this objective When valuing these firms, you have to correct operating income for these accounting manipulations ... and Divestitures Acquisition accounting can wreak havoc on reported earnings for years after an acquisition The most common by-product of acquisitions, if purchase accounting is used, is the amortization...

Ngày tải lên: 23/10/2012, 11:08

... these funds not only important to the overheads factory costs management but ensures right for the labor of the company as well Payroll funds and payroll regulations 2.1 Payroll funds Payroll fund ... the director for all of financial accounting tasks, controls general accounting tasks, supervises all parts of the accounting tasks, supervises the work of accounting clerks and their routine ... Features of accounting task The accounting form: “General journal” the general journal is a general accounting book which records transactions in chronological order This journal records accounting...

Ngày tải lên: 25/10/2012, 16:12

Ngày tải lên: 29/10/2012, 12:10

... 600,000 d $ 800,000 34 The Valuation Process will often analyze several value drivers in order to understand where value comes from Which of the following value drivers would be least important...

Ngày tải lên: 01/11/2012, 11:30

... /var/www/html/tailieu/data/upload/12/ve/wm/wmn1351744229.doc 34 The Valuation Process will often analyze several value drivers in order to understand where value comes from Which of the following value drivers would be least important...

Ngày tải lên: 01/11/2012, 11:30

... Thesis Form of accounting books: N.E.H applies General Journal accounting form and uses accounting software BPCS for accounting process Original documents BPCS software Subsidiary accounting cards ... Diagram 2.5: Accounting process BPCS software is used for all accounting parts Some accounting parts such as materials, revenue accounting are implemented entirely on BPCS Other accounting parts ... Journal accounting form includes books below: -Ledger - Journal; -Detail accounting books and cards 1.2.5.3.General journal voucher accounting form: The main feature of the general journal voucher accounting...

Ngày tải lên: 06/11/2012, 10:26

Ngày tải lên: 09/03/2013, 17:11

... PHẨM PHẦN MỀM KẾ TOÁN FAST ACCOUNTING 14 Đặc điểm sản phẩm Fast Accounting dòng sản phẩm phần mềm kế toán công ty Cổ phần phần mềm quản lý doanh nghiệp (Fast) Fast Accounting (FA) dòng sản phẩm ... phẩm phần mềm kế toán Fast Accounting công ty Cổ phần phần mềm quản lý doanh nghiệp Fast - Chương III: Giải pháp đẩy mạnh hoạt động tiêu thụ sản phẩm phần mềm kế toán Fast Accounting công ty Cổ phần ... Bảng 2.6 Tình hình tiêu thụ sản phẩm phần Fast Accounting công ty số năm gần .34 Bảng 2.7 Tình hình thực kế hoạch tiêu thụ sản phẩm Fast Accounting công ty 35 Bảng 2.8 Tình...

Ngày tải lên: 19/03/2013, 16:51