CMA - the Management Accounting Magazine articles from June 1992

CMA - the Management Accounting Magazine archives from June 1992

Before the guard changes. (William E. Langdon to continue serving The Society of Management of Accountants of Canada as member of a new senior management team from his past post as senior staff person) (A word from the president) (Column)
June 1, 1992... Soon, The Society of Management Accountants of Canada will have a new senir staff person with a new title: president and chief executive officer. Revisions to our by-laws approved April 24, 1992 and effective July 14,1992, pave the way...

Accountability for taxation. (effective tax planning) (Accountability) (Column)
June 1, 1992... Most corporations are subject to taxes on income, capital, payroll, property and sales that must be passed on in various degrees to their customers, employees and shareholders. These taxes are a costing of doing business, and management...

A trial in decentralized decision-making. (Canada's Department of National Defence tests the feasibility of increasing the decentralization of decision-making) (Public sector forum) (Column)
June 1, 1992... Thomas Peters and Robert Waterman, in their book In Search of Excellence, suggest that the best organizations give their sub-units considerable autonomy. In a move towards better management, the Department of National Defence has decided to...

Effective change implementation. (Management) (Column)
June 1, 1992... The president has an idea to improve production planning and order processing. He dashes off a memo to the vice-president manufacturing with copies to the chief financial officer -- "Keep me posted on implementation." But six months later, the...

Grading the boss's performance. (Upward Feedback process developed by Atomic Energy of Canada Limited Research) (Cover Story)
June 1, 1992... For employees, Upward Feedback is an objective process for assessing leadership effectiveness. For managers, the process means there's nothing left to fear but, well, fear itself. For North American managers, employee performance appraisals...

Problem-solving techniques for continuous improvement.
June 1, 1992... How many times have you solved the same problem? Too often, people attempt to solve a problem without first understanding the related processes. Problem solving is a term that has intrigued me for several years now. With all of the hoopla...

Organization control systems for the nineties. (organic models of organization control)
June 1, 1992... Using organic systems to meet the objectives of organization stakeholders. Facing the twin challenges of everchanging markets and employee involvement, organizations need a new control system model -- and a revision of decades-old...

Distribution process control.
June 1, 1992... How to make your distribution system more efficient? Modern technology offers solutions for improving communications, integrating activities, empowering employees, and tracking goods and information through the pipeline. If you can codify...

Benchmarking performance. (Quality and productivity) (Column)
June 1, 1992... In 1991, a major U.S. company completed its initial benchmarking project to document externally based performance indicators for key processes and activities critical to the long-term success of the company. In establishing benchmark...

Take the guesswork out of hiring. (avoiding mistakes in hiring) (Communications and relationships) (Column)
June 1, 1992... Tom knew instinctively that Pat was the right person for the job. His firm handshake, the way he spoke, his physical appearance, their common interest in golf, the chemistry between them. Tom prided himself on being a good judge of character....

The small business financing program: a limited time offer. (Taxes) (Column)
June 1, 1992... The Small Business Financing Program, released as part of the February 25, 1992 Budget, contains a potentially life-saving measure for Canadian businesses in financial difficulty. The program reintroduces the small business development bond...

Managing information technology.
June 1, 1992... Over the last twenty years of consulting to different organizations, I've had the opportunity to observe a lot of Information Technology managers in action. I've seen IT managers with all the credentials in the world flounder and fail. And...

Achieving benefits from information technology or, where's the ROI? (return on investment) (Information Technology)
June 1, 1992... Senior executives frequently express frustration at the lack of apparent benefits from spending on information technology. Stories of companies that gained real competitive advantage from systems seem almost mythical, while studies of white...

Dealing with dead-end systems. (old, outdated information systems) (Information Technology)
June 1, 1992... One of the most important benefits that the waves and waves of new technology are able to provide is flexibility. Organizations which are interested in putting customer service at the front counter, responsibility on the shop floor, and having...

Speeding up the process. (completion of information technology projects) (Information Technology)
June 1, 1992... There is a perception, shared by both the user community and systems professionals, that IT projects always run over budget both in elapsed time to implement and resources spent in development. The problem does not seem to be unique to any...

Yes, but what does it mean? (computer jargon) (Information Technology)
June 1, 1992... Buzzwords are all the rage in the computer industry. Open Systems, Object-Oriented, the 486, and Client Server are terms that have gained prominence in the industry press. Well, what do they really mean? And better yet, why do you care? The...