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1、 IMA: Conceptual Framework for Managerial CostingTuesday, April 29th, 20142Content About Alta Via Approach to Conceptual Design Managing Its Introduction Software Type Leadership and Change Management Usable Cost InformationAlta Via Consulting All Rights Reserved3Who is Alta Via? We Are a Niche Serv
2、ice Provider in the Areas of Managerial Accounting and the Managerial Processes of Planning, Simulation, Control, and Decision Support Established in 1998 50 Consultants Across North and South America, Africa, and Europe. We Partner With Various Managerial Accounting and Decision Support Tool Vendor
3、s e.g., SAP, proEO, and Jedox“A Better Use of Information”Alta Via Consulting All Rights Reserved4Who is Alta Via? Alta Via Wrote the Book on Activity-based Costing in SAP Participated in the IFAC Committee that Wrote Their International Good Practice Guide Establishing Principles for Management Acc
4、ounting Served on A Task Force for Similar Principles Document for the Institute of Management Accountants (the MCCF) Alta Via Sponsors a Professorship for Management Accounting at Northern Illinois University“We Are Your Costing Geeks!”Content About Alta Via Approach to Conceptual Design Managing I
5、ts Introduction Software Type Leadership and Change Management Usable Cost InformationAlta Via Consulting All Rights Reserved6177223721Alta Via Consulting All Rights Reserved7237 - the Number of Years MA Operated without Principles (from 1772 to 2009)2 - the Number of Principles that Govern MA namel
6、y: Causality and Analogy1 - the Number of Principle-based MA Approaches in the Marketplace: RCA1772 Approximate Year the Concept of Variable Cost First Appears in the Literature and Arguably the Beginning of MAAlta Via Consulting All Rights ReservedThe One ThingAlta Via Consulting All Rights Reserve
7、dThe One ThingThe Managers Brain!(Disclaimer: Image Does Not Reflect Actual Size)Alta Via Consulting All Rights ReservedWhy? Optimization thinking: For a given outcome Understand the cause!Cause EffectAlta Via Consulting All Rights ReservedOr? Optimization thinking: For a given decision Understand t
8、he effect!CauseEffectAlta Via Consulting All Rights ReservedMAs PrinciplesThe Principle of CausalityThe Principle of AnalogyThe relation between a managerial objectives quantifiable output and the inputs that must be consumed if the output is to be achieved.How existing cause and effect insights are
9、 used to make inferences about the expected outcome of a particular managerial action.Content About Alta Via Approach to Conceptual Design Software Managing Its Introduction Leadership and Change Management Usable Cost InformationAlta Via Consulting All Rights Reserved proEO is a BI/BW-based In-memo
10、ry Best of Breed Managerial Costing ApplicationAlta Via Consulting All Rights ReservedContent About Alta Via Approach to Conceptual Design Software Managing Its Introduction Leadership and Change Management Usable Cost InformationAlta Via Consulting All Rights ReservedWhat About Statement 4?Alta Via
11、 Consulting All Rights ReservedFINANCIAL ACCOUNTINGTAX ACCOUNTINGMANAGERIAL ACCOUNTINGACCOUNTINGA Quantitative Model of the Economic Flow of Goods and Services Based on Cause and Effect RelationshipsCost Accounting (Financial Accounting Principles Apply)FutureHistorySupport Managers Inferences as to
12、 Future Outcomes:- Strategy Formulation- Planning- What-if Analysis- Decision Support/Adaptive ActionsSupport Managers Inferences as to What Transpired:- Strategic Assessment- Analysis e.g. Objective X Should Cost Y in Year Zo Tactical Mid-range defining of How to translate the strategic cost object
13、ive into practical and specific actions; e.g. optimize process A to meet strategic objectiveo Operational Day-to-day execution of specific tasks to deliver the outputs; e.g. utilize contract support or overtime to provide output X at cost impact of YAlta Via Consulting All Rights ReservedLeadership
14、Crosses Domains (Financial versus Operational)o Perceived to be the responsibility of the Financial domain since cost is a monetary valuationo Reality is Operational domain manages the input/output relationships and therefore are closer to understanding causality o Operational managers have direct i
15、nfluence on optimization decisions (planning and controlling) and financial managers support through providing cost data (accounting and analysis)Alta Via Consulting All Rights ReservedChange ManagementProcess Improvement (Lean 6-Sigma) Integrated Business DesignPolicyHow TosEnablers of Change Budge
16、t-focused Spend rate driven inputs Performance objective - 99.9% obligated Free goods has infinite demands Cost and performance focused Results driven - output & outcome Performance objective resource consumption optimization (efficiency & effectiveness) Use what is necessary to obtain the objective“A Culture of Entitlement”“A Culture of Influence”ERP Applications (e.g. SAP) Business Warehouses Execut
