CMA - the Management Accounting Magazine articles from July 1994

CMA - the Management Accounting Magazine archives from July 1994

Labor/management Relations - Call for a New Model
July 1, 1994... To say that Canada is in a fiscal and competitive crisis is an understatement. The deficit, unemployment, high wages and social costs, and a shrinking manufacturing base are some of the more serious challenges we face. The answer -- the way...

Information Management in a Global Company
July 1, 1994... In today's business environment many companies are either competing internationally or have competitors with a global perspective. As a result, many new management accounting techniques are being developed. To aid in the dissemination of these...

Applications Backlog Shows Surprising Resistance
July 1, 1994... It seems that the biggest threat in health today may not be viruses but rather bacteria. Apparently, many varieties have rebounded from attack by several generations of antibiotics and can quickly adapt to become resistant to the most powerful...

Diagramming Software
July 1, 1994... It is often said that a picture is worth a thousand words, and that is certainly true when documenting business processes or activities. Diagrams of organization structures, the flow of work from department to department, the layout of computers...

Our Time to Shine
July 1, 1994... Doug Dodds' face may be familiar to regular readers of CMA magazine. One of our 1992 articles featured the turnaround achieved at J.M. Schneider Inc., the Kitchener, Ontario-based meat packer (Dodds has been president and CEO of its parent...

Activity and Driver Analysis to Implement ABC
July 1, 1994... In past editions of CMA magazine, articles have discussed the concept of activity-based costing (ABC) and have provided real-life case studies. We have seen a shift in emphasis, from the original thrust for more accurate costing to a strong...

Performance Measurement at ED TEL
July 1, 1994... The challenges being faced by Edmonton Telephones Corporation (ED TEL) are no different than at any other company. Competition is increasing, consumers are becoming more discerning about the quality and price of sevice, and advances in...

Production Systems with Pull
July 1, 1994... When you talk about "push" and "pull" in manufacturing, you are describing the direction of the forces driving production. More manufacturers are scrapping their increasingly outdated push systems in favor of more efficient pull systems. Push...

Quality Management and Competitiveness in Canadian Manufacturers
July 1, 1994... We know that quality management (QM) is a key competitive weapon for doing business in the '90s. In this regard, Industry Canada, in collaboration with Statistics Canada and members of the quality community, conducted a survey of the Canadian...

Let's Face It
July 1, 1994... How many times a day do you look at your face in the mirror, 10 times, 16 times? If you're 40, you've looked at your face 146,000 to 233,600 times. At that rate, objectivity is impossible. Most people are amazed to learn how much information...

Creative Financing for Small Businesses
July 1, 1994... The first part of this article (May, 1994) discussed the use of Small Business Development Bonds (SBDB) and Small Business Bonds (SBB) as an alternative to the traditional financing avenues. Although everything points to a slow economic...

A New Perspective on Control in Government
July 1, 1994... In the last column, we described a simplified model for control. We emphasized that, while control models should be designed to fit the particular organization and its current management systems, all the essential control components must be...