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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
slide1
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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