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MALP. Strategic Implications of Mgt. Acctg. Systems Quality choices can be affected Cost is fundamental Provides information on timeliness of production. Determinants. Strategic Choices. Cost Structure. Environment. -Structural Elements -Work Processes. Management Accounting System.

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Presentation Transcript
MALP

  • Strategic Implications of Mgt. Acctg. Systems

    • Quality choices can be affected

    • Cost is fundamental

    • Provides information on timeliness of production


Determinants
Determinants

Strategic Choices

Cost Structure

Environment

-Structural Elements

-Work Processes

Management

Accounting

System

Production Methods


Types of production methods
Types of Production Methods

  • Craft

  • Mass Production

  • Lean Production (Flexible Mfg. System)


Structure differences
Structure Differences

  • Mass

    • Inflexible single purpose

    • High set-up time

    • Low labor skill level

  • Lean

    • Multi-use equipment

    • Low set-up time

    • Skilled labor force


Work process differences
Work Process Differences

  • Mass

    • Supervisory control

    • Precise control over supplier

    • Standardized products

    • Independent, sequential prod. develop.

  • Lean

    • Empowered workers

    • Cooperative relationship w/suppliers

    • Customer focused organization

    • Concurrent, integrated design


Cost structure
Cost Structure

  • Mass

    • Driven by volume

    • Allocation of fixed costs

  • Lean

    • Driven by process or activity


Mgt acctg system in lean production
Mgt. Acctg. System in Lean Production

  • Driver focused

  • Value chain focused

  • Limited need for inventory reporting

  • Indirect cost orientation


Lean prod attributes
Lean Prod--Attributes

  • Technical

    • Better decision relevance

      • Driver focused

      • External orientation

      • Cross functional & value chain focus

    • Better process understanding


Malp attributes cont
MALP--Attributes, cont.

  • Behavioral

    • Team responsibility

    • Multiple motivation

    • Accountant as team player

    • Quality commitment

    • Global optimization

    • Risk of burnout


Malp attributes cont1
MALP--Attributes, cont.

  • Cultural

    • Team responsibility

    • Cooperation vs. competition

    • Focus on overall common good

    • Change in locus of power


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