CMA - the Management Accounting Magazine articles from December 1992

CMA - the Management Accounting Magazine archives from December 1992

From volunteer to president and CEO. (Stanley Whiteley, new President-CEO of the Society of Management Accountants of Canada) (A Word from the President) (Column)
December 1, 1992... As the new president and CEO of The Society of Management Accountants of Canada, I look forward to participating in the growth and development of our Society. For more than 20 years, my association with the Society as an active volunteer has...

Handling multiple accountabilities. (part 2) (Accountability) (Column)
December 1, 1992... I was surprised at the response that "Handling multiple accountabilities: part I" received. A number of people called, wrote or faxed a response to the situation describing a divisional controller caught in the reporting relationship between the...

Do you have a human resources strategy for information systems in the '90s? (Information Technology)
December 1, 1992... By Leo Gotlieb Director, consulting services The CGI Group Inc. Many companies today are finding themselves forced to consider the wholesale replacement of their systems. Old hardware is becoming too expensive to maintain and ancient...

The dollars and sense of outsourcing. (Information Technology)
December 1, 1992... By John Krpan Director, consulting services, The CGI Group, Vancouver. The impetus for this article was the telephone. Or rather, from a string of phone calls from clients each asking much the same question. "How do I know if outsourcing is...

JIT: less means more service to the customer. (just-in-time) (Cover Story)
December 1, 1992... More than just an inventory management fad for keeping track of the widgets, just-in-time (JIT) is proving to be an effective tool for turning suppliers into business partners New ideas in business management come and go. In inventory...

The other costs of capital.
December 1, 1992... Beyond the financial aspects, raising capital involves changes to relations among owners, management, bankers, and other investors. In turn, these changes can result in strategic and operational shifts for small and medium-sized enterprises....

Choosing the right pension plan.
December 1, 1992... Before considering the options, you should take a close look at your organization's capacities and at the needs of your employees. One of the first steps in designing a pension plan is choosing the type of pension formula to use. The type of...

Defining case costs. (funding for Canadian hospitals)
December 1, 1992... You are the chief financial officer of a $100 million company that produces thousands of different items along 500 defined product lines. You have good information on what the product lines are, how long it takes to produce each item and product...

How to introduce a speaker. (Communications and Relationships) (Column)
December 1, 1992... Each year I hear hundreds of speakers presented to audiences and eighty per cent of the introductions are inappropriate. As a matter of fact, I might someday write a book on How to Create the Most Useless Introductions or How to Kill a Speaker...

Moving from a Canadian sub to a branch of a foreign corporation. (Taxes) (Column)
December 1, 1992... With the advent of globalized economies and free trade blocs (i.e., through the Canada-U.S. Free Trade Agreement and proposed North American Free Trade Agreement), multinational corporations are always searching for new ways to minimize taxes on...

Electronic business processes in government. (Public Sector Forum) (Column)
December 1, 1992... Continuing my theme of business-like government, my subject this time around is the adoption of electronic business processes within the federal government. This will include a brief review of some of the important transactions, among both...

Increasing your management effectiveness: introducing feed forward control. (Small Business) (Column)
December 1, 1992... To implement a feed forward control system in your own small business, you first need to have a forecast of revenues and expenses for the next year. As in previous articles, I would suggest that this be on a cash basis. It is cash that is most...