By John Y. Lee
Publishes well-developed articles on quite a few present themes in administration accounting which are appropriate to researchers in either perform and academe. As one of many most appropriate administration accounting examine journals, AIMA is definitely poised to fulfill the desires of administration accounting students. Featured in quantity 12 are articles on new instructions in administration accounting examine, revenue impression of price chain reconfiguration mixing strategic expense administration (SCM) and action-profit-linkage (APL) views, the dimension hole in procuring functionality, rate accounting practices utilized in complicated production environments, reimbursement process and organizational functionality, accounting for price interactions in designing items, courting caliber in functionality dimension, measuring and accounting for industry danger tradeoffs, connecting innovations of industrial procedure and aggressive virtue to activity-based computer price allocations, company acquisition judgements less than assorted strategic motivations, and a few new findings at the balanced scorecard adoptions. Researchers in either perform and academe, in addition to libraries, will be attracted to the articles featured within the AIMA.
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Extra info for Advances in Management Accounting, Volume 12 (Advances in Management Accounting)
Does ABM lead to observable improvements in processes, products, services, and financial performance? What are determinants of successful ABM efforts? How can organizations successfully move from ABM pilot projects to wider deployment? What are the costs and benefits of benchmarking at the process, service, or firm levels? What are the attributes of successful or unsuccessful design and implementation of benchmarking? What is the efficiency of spending to increase customer satisfaction? What are the effects of IT and organizational changes on efficiency?
Warehouses, intermediate handling, insurance, shrinkage, transportation logistics and vehicle depreciation and maintenance are now only memories of the past with this channel. Still, the CCTC stage of the chain does add some infrastructure costs and investment. Although the kiosks are more labor intensive for the first pair sold, the in-store cost is substantially less per pair sold after allowing for repeat orders at zero in-store cost. The net result, given the increase in price to $60, is a 467% increase in pre-tax profit (from $6 to $34 per pair) which is truly remarkable.
SELTO AND SALLY K. WIDENER APPENDIX: PRACTICE-ORIENTED RESEARCH QUESTIONS Major Topic Sub-Topic Selected Research Questions Budgeting Activity based Capital What are effects of merging ABC with planning & forecasting? What is the optimal capital budgeting model for electronic business? What are the determinants of effective planning and forecasting? What are effects of merging the BSC with planning & forecasting? What exogenous factors affect sales and cost forecasting? What is a parsimonious model?
Advances in Management Accounting, Volume 12 (Advances in Management Accounting) by John Y. Lee