CMA - the Management Accounting Magazine articles from March 1993

CMA - the Management Accounting Magazine archives from March 1993

Activity-based management information: TQM's missing link. (total quality management) (Accountability) (Column)
March 1, 1993... Over the past decade, the quality movement has been in the forefront of the performance improvement effort. The basic axiom of that movement has been "Improve quality -- and overall performance improvement will follow." But we sense a growing...

Thinking of business process re-engineering? Ask yourself the following questions. (Information Technology)
March 1, 1993... The hottest topic in the systems world today may not be client server computing or Microsoft's new operating system but rather business process re-engineering (BPR). Also called business process redesign, the central idea is that many of today's...

The ethical dilemma at Northlake. (fictional case of an accountant faced with an ethical dilemma) (Cover Story)
March 1, 1993... Between a rock and a hard place -- what would you do? The case study presented in this article reflects the kind of modern day dilemma that management accountants are more and more prone to face. CMA magazine invites you to consider the...

Activity-based costing management: a growing practice. (includes related article)
March 1, 1993... More than just a way for management accountants to derive cost information, activity-based management allows managers to change activities and processes to make their organizations more competitive. When this magazine published its first...

EIS. (executive information systems)
March 1, 1993... Executive Information Systems -- a strategic resource that can help organizations gain a clear competitive advantage. The thud of the monthly report landing on an executive's desk often gives rise to mixed emotions: relief because the...

Benchmarking: making it work. (includes related article)
March 1, 1993... In this economic environment, an enterprise is continually required to assess its chosen battlefield and competitive weapons. By studying world-class performance and methods, an enterprise can become better prepared to wage this economic warfare....

How total is your quality management? (Quality and Productivity)
March 1, 1993... The effort of most North American oganizations is mediocre -- they talk about TQM while implementing PQM. Notre Dame football coach, Lou Holtz, once observed "When all is said and done, a lot more is said than done." Despite all the talk --...

Achieving expected results. (Communications and Relationships) (Column)
March 1, 1993... Tools to improve communications and to help people understand what they are individually to do. Performance and productivity are matters of primary concern to many Canadians today, regardless of the sector in which they work. In pursuit of the...

Election time - the new trust rules. (Taxes) (Column)
March 1, 1993... Spousal trusts -- "post-1971" and "pre-1972" -- check the differences. Elections, elections. We have already experienced the 1992 U.S. Presidential election and will likely see Canadian federal and provincial elections in 1993. But the most...

Service to clients is a high priority now in the public sector. (Public Sector Forum) (Column)
March 1, 1993... Eliminating complaints and providing more assurances that tax dollars are being well spent. It used to be thought that only corporations and private sector businesses had "clients" and "customers" who needed "servicing." Public sector...

Boost your sales: consider the export option! (Small Business) (Column)
March 1, 1993... Tips on how to explore new markets for your products or services in the U.S.A. In the October 1992 issue of CMA magazine, this column addressed a key question of independent business: "How can we increase our sales revenue?" One of the four...