CMA - the Management Accounting Magazine articles from May 1994

CMA - the Management Accounting Magazine archives from May 1994

Constructing a unique role on the management team. (A Word from the President) (Column)
May 1, 1994... How does a CMA build a unique role on the management team? By acquiring the skills and industry knowledge needed to assist in strategic decision-making. Sure, "strategic" is a bit of a buzzword, but management accountants working in the...

Stepping off the technology treadmill. (Information Management)
May 1, 1994... Does anyone remember "planned obsolescence"? It's a wonderful term with all kinds of connotations. To me, it recalls the excitement generated each fall in the '50s and '60s as new models appeared in automobile dealers' showrooms. The cars did not...

Plastic with a brain. (smart cards) (Cover Story)
May 1, 1994... More than just a "souped-up" plastic card, the smartcard offers businesses a multi-functional strategic tool. The plastic card has entered a new era. With a powerful combination of on-board intelligence and increased memory capacity, the...

OLE, photocopiers and the "futz factor." (Object Linking and Embedding software by Microsoft)
May 1, 1994... It was late, past 10PM, on a cold Wednesday evening in January. I was working on my home computer, putting the final touches on The Canadian Internet Handbook, which I had co-authored. I expected to spend five often minutes making a few changes...

Activity-based costing in banking: a case study. (First Tennessee National Corp.)
May 1, 1994... Here's how a U.S. regional bank is using ABC to do things right and to do the right things to increase profitability. Activity-based costing (ABC) has been used extensively in manufacturing and recently has been applied in the service area....

International transfer pricing more important than ever before!
May 1, 1994... Advance planning and analysis of cross-border activities are critical to establishing your inter-company transfer pricing policy. Transfer pricing has become a hot topic in many multinational organizations. Management should be going to great...

Making your quality initiative successful: the human side of quality. (Quality and Productivity) (Column)
May 1, 1994... Manpower Inc., along with other quality-conscious firms, recently sponsored a study conducted by Price Waterhouse which underscores the importance of the human side of quality. The study, called PULSE, identifies the elements that make quality...

Customizing training for your audience. (Communications and Relationships) (Column)
May 1, 1994... You are in charge of providing training for your group. You recently ran a "decision-making" training program for some members of your team. The program and facilitators came highly recommended so you bought it "off the shelf." You were pleased...

Creative financing for small businesses. (Taxes) (Column)
May 1, 1994... In the current economic environment, many businesses are experiencing severe cash flow problems. Some of them tried to secure funds through banks or other lending institutions. However, due to the uncertain economy, these institutions have...

A new perspective on control in government. (part two) (Public Sector Forum) (Column)
May 1, 1994... Rather than being thought of solely as a constraint on input decisions to ensure that no rules are violated, control should be seen as the essential processes an organization must put in place to help it achieve its objectives. When an...