Managerial Accounting 代写:传统的管理工具
Keywords:Managerial Accounting 代写
艾哈迈德和roghayeh(2010),在他们的研究中发现,在德黑兰证券交易所上市的公司的管理人员使用传统的管理工具。他们发现SMA应用不广泛的主要原因是由于作者对SMA的定义、方法和方法不一致。低效的管理者应用它或它的工具。在他的研究中还发现,许多公司在他的研究中使用定量技术(扩散表),他们几乎更多的使用操作预算和直接人工分配头成本,和一些使用目标成本。 Abdel Kader和卢瑟(2006),研究了管理会计实践中的食品和饮料业在英国认识的复杂性和管理会计实践的水平,影响本行业卡性能的因素。研究方法为本研究中的650个行业领导者问卷。共收到245份问卷,并评估可用。我们要求参与者使用38个管理会计惯例的频率。他们也被要求上课“不重要,有些重要或重要的评级。在对比过去克里斯滕theorieist研究、实践和管理会计的解释因素的发展之间的关系(如外部因素,组织和处理)。研究变量进行了检查的使用和控制实践的重要性;会计制度,预算编制,绩效评估,决策的信息,战略分析和管理会计报告。公司的回应进行分类,在管理会计阶段的演变,探索完善目前的做法,并确定是否复杂和潜在的解释因素之间的关系。这是根据他们的集中在具体做法,并报告管理会计实践的增量管理会计的变化。最后,本研究试图了解效果。解释因素(如外部,组织和治疗)的会计管理实践的研究发现,公司迁移到一个不确定的环境有管理会计实践的复杂性水平增加。
Managerial Accounting 代写:传统的管理工具
Ahmad and Roghayeh (2010), found in their study that managers of the listed companies in Tehran stock exchange used the traditional Management Tools. They found the main reasons for the non widespread of applying SMA is because of there is no agreement between writers about SMA definition, unclear methods and the. Inefficient managers to apply it or its tools. Also found in his study that many of the companies in his study use quantitative techniques (spread sheet), almost more of them use operation budgeted and direct labor to allocate over head costs, and some use target costing.
Abdel-Kader and Luther (2006), studied Management Accounting practices in the food and beverage industry in the UK understand the level of complexity and Management Accounting practices, the factors that affect the performance of cards in this industry. The research method was a 650 industry leaders in this study questionnaire. A total of 245 questionnaires were received and evaluated usable. We asked the participants to the frequency of use of 38 Management Accounting practices. They were also asked to the class as “not important, somewhat important or important rated. In contrast to studies of past Krisen theorieist this study, the relationship between the development of practical Management Accounting and explanatory factors (such as external factors, organizational and treatment). Studied variables were examined the use and importance of controlling practice ; Accounting systems , budgeting, performance evaluation, information for decision making , strategic analysis and reporting of management accounting . Companies that responded were classified in Management Accounting stages of evolution to explore the refinement of current practice and determine whether relationships between sophistication and potential explanatory factors. This was done on the basis of their concentration on specific practices and reported that management accounting practice in increments of management accounting change. Finally, the study is trying to understand the effect. Explanatory factors (e.g. external , organization, and treatment) on the accounting management practices The study found that companies moved to an uncertain environment has the level of complexity of management accounting practices increased.