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1 – 10 of over 72000John Old and David Morris
Value for money, cost effectiveness, enterprise and qualityassurance are rapidly becoming the new catchwords in higher educationmanagement. Corporate forms of management are…
Abstract
Value for money, cost effectiveness, enterprise and quality assurance are rapidly becoming the new catchwords in higher education management. Corporate forms of management are considered as polytechnics and universities struggle to find organisational structures to cope with the world of competition. Fundamental issues of management and not just profit centres/cost centres are discussed.
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David Ray, John Gattorna and Mike Allen
Preface The functions of business divide into several areas and the general focus of this book is on one of the most important although least understood of these—DISTRIBUTION. The…
Abstract
Preface The functions of business divide into several areas and the general focus of this book is on one of the most important although least understood of these—DISTRIBUTION. The particular focus is on reviewing current practice in distribution costing and on attempting to push the frontiers back a little by suggesting some new approaches to overcome previously defined shortcomings.
Aziza Laguecir, Christopher S. Chapman and Anja Kern
The purpose of this paper is to examine the organizational construction of profit at the responsibility-centre level, how underlying cost calculations are challenged, and the role…
Abstract
Purpose
The purpose of this paper is to examine the organizational construction of profit at the responsibility-centre level, how underlying cost calculations are challenged, and the role of accountants therein.
Design/methodology/approach
This paper analyses profit calculation in a public social housing organization that experienced New Public Management (NPM). Participant observations, archives and interviews inform the study over three years, enabling access to day-to-day practices.
Findings
This study examines a trial of strength that revisited long-existing profitability and cost calculations. Accountants held competing views of how to treat labour costs. Some were anti-programme during a trial of incompatibility, while others were programme defenders. The authors also provide evidence of the stability of an established network and its resistance to the claims of an adversary spokesperson in a trial of strength. The concept of trial of incompatibility proved helpful in showing how the actor networks within OMEGA played out the tension between profit orientation and the social mission of offering affordable dwellings.
Research limitations/implications
The paper provides rare qualitative data on the significant and complex role of calculative costing choices in determining intra-organizational profitability and its interference with the inherent social mission of the organization.
Practical implications
The authors suggest that profitability calculations are influenced not only by economic context but also by different views of organizational actors regarding how to calculate profit. These calculations would benefit from a more detailed and explicit documentation of reasons for choices made, given the potential for different and, in principle, equally valid approaches. The authors provide further evidence of the complexity of the public social housing sector.
Social implications
This research points to a departure from the mission of public social housing in the face of NPM reforms and further questions the compatibility of a profit orientation with the provision of affordable dwellings.
Originality/value
The findings show intra-accounting variation regarding a specific element of profit calculation (labour costs) relating to the organization’s wider mission and status.
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A proposal for a distribution cost and revenue analysis format to provide information for logistics decisions and control.
Lynette L. Knowles and Ike Mathur
The designing of international transfer pricing systems needs to take into consideration a variety of factors that could ultimately affect the smooth operation of the systems…
Abstract
The designing of international transfer pricing systems needs to take into consideration a variety of factors that could ultimately affect the smooth operation of the systems. Many of these factors are organisational in nature, including organisational and personal perspectives toward transfer pricing. Decentralisation, while allowing lower‐level management mobility in operational decision making, has the potential for suboptimisation. Similarly, it is not immediately apparent whether profit or cost centres are more appropriate for transfer pricing purposes. These and other related factors that influence transfer pricing systems are considered in this article.
Kohei Arai, Hirotsugu Kitada and Keisuke Oura
This study aims to investigate the relative weight of financial and non-financial performance measures used to evaluate production managers (such as shop floor managers or…
Abstract
Purpose
This study aims to investigate the relative weight of financial and non-financial performance measures used to evaluate production managers (such as shop floor managers or foremen) in a modern manufacturing setting.
Design/methodology/approach
Using survey data from Japanese factories, the paper examines the association between the choice of profit, cost, and non-financial performance measures with two characteristics of manufacturing systems: interdependence and multi-tasking.
Findings
The results indicate that interdependence has a significant and positive association with the importance of profit information, while multi-tasking is associated negatively with the importance of profit information, and positively with non-financial information for performance evaluation.
Originality/value
In recent years, a significant shift has been observed in Japanese production management with many companies now focusing on profit information instead of cost information. For example, the past studies show that large Japanese manufacturing companies are now using micro-profit centres and include profit information when evaluating factories. However, little empirical evidence is available on performance measurement at the shop floor foreman level, and even less is known about the importance of profit information in the evaluation of these lower level managers.
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W. Bruggeman, L. Bartholomeeusen and A. Heene
The relationship between the operational behaviour of a service system and the type of management control system used by the service company is addressed. A number of case studies…
Abstract
The relationship between the operational behaviour of a service system and the type of management control system used by the service company is addressed. A number of case studies are used to demonstrate that when the management control systems are not well adapted to the service strategy, the service operators have a tendency to show an operational behaviour that might destroy competitive advantage and result in poor service quality.
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David Morris and John Old
Many educational organizations (universities, FE colleges, etc.)are introducing financial devolution to operating units. Follows up anearlier article by the same authors which…
Abstract
Many educational organizations (universities, FE colleges, etc.) are introducing financial devolution to operating units. Follows up an earlier article by the same authors which introduced some of the major principles underlying the operation of financial responsibility centres in education. Explores what should be devolved, to whom, how and to what type of unit. Discusses some pitfalls of profit centre operation.
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Lynette L. Knowles and Ike Mathur
Two companion articles have considered transfer pricing objectives and factors influencing the designing of these systems. This article, the last in the series, treats the topic…
Abstract
Two companion articles have considered transfer pricing objectives and factors influencing the designing of these systems. This article, the last in the series, treats the topic of designing transfer pricing systems. Since many multinational firms have subsidiaries in the U.S., it is worthwhile to consider the U.S. Internal Revenue Service regulations regarding transfer pricing. Transfer pricing systems can be designed under a variety of alternative market scenarios. These topics are discussed in the first two sections of the article. The designing of profit‐oriented and cost‐oriented transfer pricing systems are considered in the next two sections. A mention of methods for selecting transfer pricing systems concludes the article.
Lawrence R. Jones and Riccardo Mussari
This chapter is intended to address efforts to improve management control systems and processes, including budgeting, accounting and reporting, within the context of a…
Abstract
This chapter is intended to address efforts to improve management control systems and processes, including budgeting, accounting and reporting, within the context of a responsibility framework in government. The theory of management control is explored and then management control reform in the U.S. federal government is assessed in terms of progress towards meeting the objectives of the theoretical model. Then, the U.S. experience is compared with the efforts to reform management control in Italian local governments.