CMA - the Management Accounting Magazine articles from November 1992

CMA - the Management Accounting Magazine archives from November 1992

A seasoned professional and strategic thinker. (Stan Whiteley, president of the Society of Management Accountants of Canada) (A Word from the Chairman) (Column)
November 1, 1992... Often a new hairman has the privilege of putting the finishing touches on something that was started before his term commenced. Ken Diebel's column in the February CMA explained the revision to the by-laws to establish the new staff position of...

Accountability for in-house legal services. (Accountability) (Column)
November 1, 1992... A recent article in the Wall Street Journal, "An Insurer's Sleuth Sniffs Out Lawyers Inflating Their Bills" (July 21, 1992), describes how a major insurer is substantially reducing overbilling by auditing invoices from law firms. Anything that...

Waiting for the paperless office. (Information Technology) (Column)
November 1, 1992... The concept of a paperless office first became popular about 20 years ago, when the appearance of computerized word processing raised the possibility that documents, forms and memos could be automated in the same way that numerical data had been...

We can't get there from here! (solving the deep-seated problems of North American businesses) (Cover Story)
November 1, 1992... We can turn things around for North American business with commitment to five important steps that will drive a massive change in approach. Amid the imploding confusion of North American business there is a very unsettling question. How are we...

Is GM on the road to recovery? (General Motors Corp.)
November 1, 1992... Automation, synchronous manufacturing, and something called PICOS, are all part of the General Motors tool kit for managing costs and improving quality. General Motors Corp. made headlines earlier this year with its massive restructuring plan...

Understanding profitability in the insurance industry: new concepts for cost management. (Industry Overview)
November 1, 1992... New cost management systems must not only be able to report on traditional targets but also provide information on all the middle layers of costs and how these costs are consumed throughout the organization. The insurance and banking...

ABC: revisiting the basics. (activity-based costing)
November 1, 1992... Here's a further look at what activity-based costing is all about and how it compares to traditional costing and financial reporting. During the past several years, a steady flow of "new" terms in accounting and management literature has...

Training required to support total quality management. (Quality and Productivity) (Column)
November 1, 1992... Training is a critical component of total quality management. Employees empowered to solve problems and improve processes and activities need to be given the skills necessary to be successful in their efforts. The basic and fundamental training...

Managing volunteers - when the carrot is not a paycheque. (Communications and Relationships) (Column)
November 1, 1992... When is one of the most meaningful contributions of your life not measured in dollars and cents? When you give your time, talent and expertise to a not-for-profit or volunteer-based organization. What sets aside productive volunteer organizations...

Choosing a corporate structure when a non-resident invests in Canada. (part one of a two-part article) (Taxes) (Column)
November 1, 1992... One of the major decisions that a non-resident company must make when first deciding to do business in Canada is whether the business should be carried on as a branch of the non-resident company or as a separately incorporated Canadian...

Controlling expenses: the key to profitability in a recession. (Small Business) (Column)
November 1, 1992... Every dollar you save in expenses is a dollar more in profit. The key to expense control is to prepare a forecast of expected expenses for the entire fiscal year broken down on a monthly basis. The first step is to list the kind of expenses you...