Subject information on Strategic Mgt Accounting Sept 2012

The following are online resources on the subject of Strategic Management Accounting, which starts in September 2012:


  1. http://josephho33.blogspot.hk/2011/09/strategic-management-accounting.html
  2. facebook folder: https://www.facebook.com/#!/media/set/?set=a.468035247089.257946.713727089&type=3
Some key variables noted from Case study 1 of the SMA assignment:

a. Economic recession       b. Highly competitive marketplace
c. Lack of Mgt Accounting info.      d. Do not know how to make strategic decisions
e. Customers develop own production facilities on electronic boards
f. Lack of product costing info.       g. Complex production process
h. Loss of market share     i. No senior management to represent the voice of finance
j. High scrap cost      k. high material cost    l. weak financial health
m. "unplanned equipment financing decisions      n. "uninformed product pricing decisions
o.  Lack of budgeting system         p. high cost of quality


  • For assignment case studies, with the 4th edition, pls refer to pg. 234 (case 1) and pg. 445 (case 2); for 5th edition: assignment 1 is from pg. 230 and assignment 2 is from pg. 440.

Additional links:

Reference
Bhimani, A. et al. (2012) Management and Cost Accounting, Prentice Hall

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