CMA - the Management Accounting Magazine articles from December 1991

CMA - the Management Accounting Magazine archives from December 1991

Military staff concept works. (Management)
December 1, 1991... A device business could profitably borrow from the military is the "completed staff work" concept. All too often, managers are disappointed in the work of subordinates who have been assigned projects. "It would have been easier if I'd done it...

Reducing tax with scientific research. (Taxes)
December 1, 1991... The Canadian R&D activities of a multinational corporation can reduce the effective rate of Canadian tax. Reducing the effective rate of Canadian income tax is a significant planning issue for U.S. multinationals looking to utilize foreign tax...

Being accountable for the environment. (Accountability)
December 1, 1991... Management accountants will be major players in the drive to protect the environment, with responsibilities extending far beyond their present ones. It is now clear that organizations are accountable to society for their impact on the...

Keeping hospitals healthy. (Canada's health care industry)(includes related article) (Cover Story)
December 1, 1991... With streamlined information systems, Canadian hospitals are taking initiatives to meet the current cost squeeze without reducing health care quality. Health care is Canada's largest industry, representing almost 9% of the country's budget,...

The greening of corporate Canada. (corporate efforts toward environmental protection)
December 1, 1991... Environmental costs are increasing. According to U.S. Environmental Protection Agency estimates, the U.S. private sector will spend $88.7 billion annually by the year 2000 to comply with environmental laws that are on the books today.(1) ...

Focus on profitability not grass profit. (measuring product line success)
December 1, 1991... Management is often scorned for not being able to see the forest for the trees. On the other hand, in financial and strategic planning, management often can't see the trees for the forest. The financial reporting system does not provide...

Outsourcing.
December 1, 1991... In the latest trend of cutting costs and improving efficiency, outsourcing has become an acceptable way of resourcing an organization's operations. In the private sector, it is geared to competitiveness in selling goods in the world market...

Zero-defect software - an impossible dream? (Computers)
December 1, 1991... Exhaustive testing is the key to coming as close as humanly possible to developing error-free software. We've all been frustrated by software that doesn't work. System errors, bugs and unexpected outcomes occur all too frequently, whether in...

No longer a secret to Canada. (Master Accounting Series 90 Evolution 2)(Software) (Software Review) (Evaluation)
December 1, 1991... Hampered by a lack of marketing outside the U.S., M.A.S.90 Evolution/2 may now be coming into its own. With over 100,000 packages of Evolution/2 sold in the U.S., only about 200 have been sold in Canada. This inequity is mostly due to a lack...

Finding a business opportunity. (entrepreneurship)(part 2)(Small Business) (Column)
December 1, 1991... In this second article in the series on entrepreneurship, we look at the process of coming up with a good business idea. If you feel you have what it takes to be an entrepreneur, your next step is to identify opportunities and match them with...

Partners in performance. (management accountants in government)(Public Sector Forum)
December 1, 1991... As the concept of accountability within government evolves, accountants need to change their approaches as well. The concept of parliamentary control over the public purse is deeply rooted in British history. It goes back to Magna Carta which...