CMA - the Management Accounting Magazine articles from February 1992

CMA - the Management Accounting Magazine archives from February 1992

Membership to be asked to refine SMAC structure. (Society of Management Accountants of Canada) (A word from the president) (Column)
February 1, 1992... The Society of Management Accountants of Canada is in the process of making some radical changes in the way it is managed and operated. They are not the sort of changes most members will notice initially, but over time it should mean that the...

Behavior of a higher order. (business ethics) (Accountability) (Column)
February 1, 1992... Ethics," Fred snorted, "Ethics? You academics have figured out another way of getting money out of people!" I had just finished explaining to Fred that I was part of a University of Waterloo team that had received a grant of approximately...

Satisfied customers: the business challenge. (Computers) (Column)
February 1, 1992... Customer service may be an old-fashoned expression, but it is also on of the most fundamental survival tools for the 1990s. Increasingly, smart companies are taking advantage of information techonology to deliver customer service. At its...

Managing in the '90s - a lesson for all. (Public sector forum) (Column)
February 1, 1992... Senior managers in corporations operating in a very competitive environment who think they can continue to manage in the '90s as they did in the '80s should be prepared to update their personal resumes. They will become an obsolete commodity...

The conflict-of-interest controversy. (business consultants selling products) (Software) (Column)
February 1, 1992... One of the hats I wear in my consulting capacity is to help clients buy and install accounting software. Frequently potential clients ask me, "Do you sell as well as consult?" When I say no, their reaction is usually, "Oh good, then you're...

Who needs a mousetrap anyway? (achieving and retaining market share) (Management) (Column)
February 1, 1992... The idea of creating a demand is still the ultimate dream of many marketers. But this can be done only with a limited number of products or with very basic innovations. Most marketers must strive to retain their market share or capture a...

Making it better ... and better. (J.M. Schneider Inc.'s program of continuous improvement) (Cover Story)
February 1, 1992... Faced with declining demand in the meat-packing industry, F.M. Schneider Inc. has brought itself back into the black in part through a program of continuous improvement. In 1986, the Canadian meat-packing industry was in critical...

Management's holy grail: organizational restructuring. (achieving business success)
February 1, 1992... The "true cup" of business success is not to be found in adopting the latest efficiency technique. Rather, it consists of understanding your business and making the various parts work smoothly together. Today's business magazines are full...

Japan's lessons for the West. (Japanese management practices)
February 1, 1992... Japan's economic miracle has been widely touted abroad, but little attention has been paid to its management accounting practices. Japan, an overcrowded and impoverished land, has to import all its raw materials. However, it has one most...

Motivating and measuring service performance.
February 1, 1992... Management accounting reporting systems eliminate waste and second-guessing--and set the stage for a more diversified and competitive company future. Unlike a manufacturing firm, life insurers are basically sales organizations that are...

Tools and techniques - a current responsibility. (the role of accountants in achieving continuous improvement of business operations and activities) (Quality and Productivity) (Column)
February 1, 1992... Since the early 1970s dynamic factors have reshaped the competitive marketplace. More than ever before, companies must compete on a global basis and meet world-class standards for quality and performance. World-class competition requires...

Auditor relations - how's yours? (Communications and relationships) (Column)
February 1, 1992... Glenn, owner-manager of a medium-sized manufacturing company, is meeting with Maryanne, the firm's auditor. They're reviewing the yearend financial statements and audit fee. Glenn complains that the statement's too late to be useful and the...

Tax aspects of management fees. (Column)
February 1, 1992... A management fee charged by a non-resident to its Canadian subsidiary is a common occurrence where the parent company provides services to its Canadian subsidiary. The exemption of such fees from withholding tax in certain of Canada's tax...

Consulting to entrepreneurs - getting started. (Small business) (Column)
February 1, 1992... An individual wishing to consult effectively to entrepreneurs should first understand the process of venture creation. Once comfortable that you have a feel for the process, you must take inventory of your experience, education, and interests....