...Research Does management accounting play role in planning process? Fabio Frezatti a,⁎, Andson B. Aguiar a,b,1, Reinaldo Guerreiro a,2, Maria A. Gouvea a,2 a University of Sao Paulo, School of Economics, Business Administration, and Accounting, Av. Prof. Luciano Gualberto 908, FEA3, Cidade Universitária, São Paulo City, 05508-900, State of São Paulo, Brazil b Fucape Business School, Av. Fernando Ferrari, 1358, Boa Vista, Vitória-ES, 29075-505, Brazil a r t i c l e i n f o a b s t r a c t This study examines the relationship between management accounting and planning profiles in Brazilian companies. The main goal is to understand the consequences of not including a fully structured management accounting scheme in the planning process. The authors conducted a field research among medium and large-sized companies, using a probabilistic sample from a population of 2281 companies. Using analytic hierarchy process (AHP) and statistical cluster analysis, the authors grouped the entities' strategic budget planning processes into five profiles, after which the authors applied statistical tests to assess the five clusters. The study concludes that poor or fully implemented strategic and budget-planning processes relate to the management accounting profiles of the Brazilian organizations studied. © 2009 Published by Elsevier Inc. Article history: Received 1 March 2009 Received in revised form 1 September 2009 Accepted 1 November 2009 Available online xxxx Keywords: Management accounting...
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...Delong Zhai January 2015 Francis Lewis high school Tables of content I. Introduction…………………………………………………………………..page 3 II. Food waste…………….………………………………………………..…..…page 3 III. Developing countries handling waste………………………………………….page 5 IV. Developed country……..………………………………………………….…..page 6 V. Conclusion……………………..……………………………………………….page 7 VI. Reference……………………………………………………………………….page 7 1. INTRODUCTION Why is more environments destroyed in the 20 century & 21 century than before? Primarily, industrial revolution had turned hand-made into mechanization. The machine required energy to work. To get energy, people continuous depleted energy sources such as forest, and coal mine which need ten thousand years to generate. Consequently, this actions lead to a malignancy which environment is destroyed. I learned that in the nineteenth century, River Thames had a crisis. Because of the industrial revolution, factories littered the chemical materials in the river. Also as populations in London city grew, the amount of waste it produced expanded exponentially. British government didn’t recognize how serious it is, and there were no law to permit this action. For centuries, various wastes that came from human, animal, and industrial polluted England’s most famous river. Also River Thames had long been using as a water source even the water was polluted. River Thames had directly affected resident’s life. It brought diseases that caused...
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...oversees the work of other people so that organizational goals can be achieved” (Robbins and Coulter, 2012). Henry Mintzberg (1973) defined the ten roles that a manager plays in an organization – leadership, figurehead, liaison, monitor, disseminator, spokesperson, entrepreneur, disturbance handler, negotiator, and resource allocator. He categorized them into 3 roles – interpersonal roles, informational roles, and decisional roles (Robbins and Coulter, 2012). A manager plays these roles at varying degrees depending on the situations that arise. We will now identify some of these roles in the functional areas of human resource management and marketing management. Human resources management addresses the area of personnel development in the business. Managers use human resources management throughout the employee life cycle (University of Phoenix 2014, Week One Assignment). Human resources management is responsible for establishing policies and procedures to accomplish the strategic goals set. Human resource (HR) managers deal with but not limited to, employee hiring, training, employee development, performance management, salary and benefits, employee relationships and safety. A monitor looks for and receives information and maintain interpersonal contacts (Quinn, 2010). The responsibility of the HR manager who plays the role of a monitor is to identify and resolve workplace issues. By identifying the issues and taking action before it gets out of hand would also help...
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... BSB51107 Diploma of Management _____________________________________________________________________________________________ Module description This module covers the skills and knowledge required to advise on and carry out customer service strategies and to evaluate those strategies on the basis of feedback and design for service improvement. Learning outcomes Students will, upon successful completion of this unit understand the needs of both internal and external customers using processes such as research and motivational programs to ensure a quality delivery is achieved. Teaching program The program is of forty (40) hours duration, comprising eight (8) hours per week for one teaching block of five (5) weeks. The program will consist of four hours of lectures and four hours of tutorials per week Course requirements To be assessed as competent for this unit of competency you must be able to do the following: (1) (2) Demonstrate understanding of all learning outcomes Successfully complete and submit all tasks as requested Through consultation with industry, the following assessment methods have been deemed appropriate for this unit. Role-play assessments are considered essential to demonstrate competence in “people skills” such as handling customer complaints and managing team performance. Producing a Customer Service Plan, which becomes a working document during role-play exercises, is thought to be the most appropriate way for learners to understand the role of policies and...
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...Diploma of Management _____________________________________________________________________________________________ Module description This module covers the skills and knowledge required to advise on and carry out customer service strategies and to evaluate those strategies on the basis of feedback and design for service improvement. Learning outcomes Students will, upon successful completion of this unit understand the needs of both internal and external customers using processes such as research and motivational programs to ensure a quality delivery is achieved. Teaching program The program is of forty (40) hours duration, comprising eight (8) hours per week for one teaching block of five (5) weeks. The program will consist of four hours of lectures and four hours of tutorials per week Course requirements To be assessed as competent for this unit of competency you must be able to do the following: (1) (2) Demonstrate understanding of all learning outcomes Successfully complete and submit all tasks as requested Methods of assessment Role-play Written report Examination/Test Through consultation with industry, the following assessment methods have been deemed appropriate for this unit. Role-play assessments are considered essential to demonstrate competence in “people skills” such as handling customer complaints and managing team performance. Producing a Customer Service Plan, which becomes a working document during role-play exercises...
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... Feel Free to Search your Class through Our Product Categories or From Our Search Bar (http://hwguiders.com/ ) AED 200 Week 7 CheckPoint Key Players in Curriculum Development CheckPoint: Key Players in Curriculum Development Resource: Appendix C Use Appendix C to identify key players in curriculum development and management. Describe the role each member plays and the influence they have on the curriculum. Post your completed Appendix C as an attachment. AED 200 Week 7 CheckPoint Key Players in Curriculum Development Get Tutorial by Clicking on the link below or Copy Paste Link in Your Browser https://hwguiders.com/downloads/aed-200-week-7-checkpoint-key-players-curriculum-development/ For More Courses and Exams use this form ( http://hwguiders.com/contact-us/ ) Feel Free to Search your Class through Our Product Categories or From Our Search Bar (http://hwguiders.com/ ) AED 200 Week 7 CheckPoint Key Players in Curriculum Development CheckPoint: Key Players in Curriculum Development Resource: Appendix C Use Appendix C to identify key players in curriculum development and management. Describe the role each member plays and the influence they have on the curriculum. Post your completed Appendix C as an attachment. AED 200 Week 7 CheckPoint Key Players in Curriculum Development Get Tutorial by Clicking on the link below or Copy Paste Link in Your Browser https://hwguiders.com/downloads/aed-200-week-7-checkpoint-key-players-curriculum-development/ ...
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...Running Head: HUMAN RESOURCE MANAGEMENT ROLES Human Resource Management Roles Rosa Greer Instructor: Gina Drake HCS/341 Human Resource Management Roles Human Resource Management roles play a major part within health care organizations. These roles determine many factors that go along with these organizations and how these organizations are ran. Human Resource Management helps healthcare organizations maintain a great relationship between the employees and their organization. There are many challenges that health care organizations face when dealing with human resource management and their functioning roles. Human Resource Management plays a vital role in the effectiveness and success of health care organizations. Effective management of human resource departments in health care organizations is important and so are the roles and functions. Recruiting clinical and non clinical staff, providing opportunities for professional development, the upkeep of staff morale and being able to deliver quality health care services to patients are roles that human resource departments look forward to. These functions are carried out by human resource management and handed down to those in human resource departments by management. According to RNDegress.net, “Human Resource Management functions include hiring, employee orientation, counseling, labor mediation, claims handling, workplace safety and staff morale and retention” (RNDegrees.net, N.d) just to mention a few. These responsibilities...
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...personal loans, relationships, part time/full time job, scholarships, and time management. All of these examples are major contributing factors to the cost of college. The personal loans are a factor because they show some of the true costs of college. Personal loans are the first step when going to college without money from other sources. These different sources can consist of parents, grandparents, scholarships and etc. These costs are some of the key things that contribute to the cost of college. The second factor that contributes to the cost of college is relationships. Relationships have numerous costs that play a role in the cost of college. These costs can consist of things like expenses for the other person, choosing where to go to college, choosing to take or disregard a scholarship to leave or stay with that person....
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...stimulating learning. The various methods are: * LECTURES * DEMONSTRATIONS * DISCUSSIONS * COMPUTER BASED TRAINING (CBT) * INTELLEGENT TUTORIAL SYSTEM(ITS) * PROGRAMMED INSTRUCTION (PI) * VIRTUAL REALITY Behavioral methods are more of giving practical training to the trainees. They allow the trainee to behavior in a real fashion. These are best used for skill development. The various methods are: * GAMES AND SIMULATIONS * BEHAVIOR-MODELING * BUSINESS GAMES * CASE STUDIES * EQUIPMENT STIMULATORS * IN-BASKET TECHNIQUE * ROLE PLAYS Management development is the more future oriented method and more concerned with education of the employees. To become a better performer by education implies that management development activities attempt to instill sound reasoning processes. Management development method is further divided into two parts: * ON THE JOB TRAINING – The development of a manager's abilities can take place on the job. The four techniques are: * COACHING * MENTORING * JOB ROTATION * JOB INSTRUCTION TECHNIQUE (JIT)...
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...(BWK1307A) Unions and management are two crucial components for any organization. Also, management and unions play a crucial role in any organization. However, some unions feel that the organization does not compensate its members fairly, or that the organizational working conditions are less than desirable. Conversely, some employers feel that unions interfere with management decisions and impede on a positive relationship between managers and employees. There may be some truth to both perceptions. However, management and unions need to come together and achieve a great healthy work environment for everyone who is involved with the organization. So, this paper will briefly describe the role of management in an organization, discuss the role of a union in an organization, will describe two strategies/actions an organization can implement to create and maintain a conducive, working relationship with unions as well as explain two strategies/actions a union can implement to create and maintain a conducive, working relationship with management. First, the role of management in an organization is very important. Management has many responsibilities in an organization. Management helps an organization to become successful. Without the use of management the organization will not be successful. Management is also the ones who are responsible for conducting actions linked to hiring, employee training, compensation, evaluation etc… (DeSilva, 1997). Management also has a huge responsibility...
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...The Roles of Human Resource Management in a Business Kenisha H. Billingsley MGT 521 May 13, 2014 Dr. John Grabarczyk The Roles of Human Resource Management in a Business Human Resource Management (HRM) plays an important role in the function of a business. HRM helps a business by managing people as business resources. This group deals with the training and development, staffing needs, employee benefits, etc. Human resources have to make collaborations to develop employees’ skills. HRM also helps with commitment building to assure they have the right employees for their firm. Finally, Human Resource Management helps a business by building its capacity. Human Resource Management works with all areas and levels of a business to assure that managers and supervisors use their employees’ skills and knowledge in the proper way. They make sure that the employees are in a position that will benefit both the company and the employee. HR assists employees with training and development to help enhance their level of knowledge. In conjunction with training, career and management development are now viewed as facilitators of organizational effectiveness by building competence among those responsible for formulating and implementing strategies and policies designed to manage organizational resources effectively (Stavrou-Costea, 2002). Human Resource Management also works with a business to help with commitment building. HRM makes sure that the employees are happy with the...
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...Organizing as a Function of Management Video Quiz Transcript Track Progress Show Timeline Taught by Sherri Hartzell Sherri has taught college business and communication courses. She also holds three degrees including communications, business, educational leadership/technology. Once a plan is in place, a manager must put it into action. This lesson explains the role of organizing as a function of management as well as its relationship with planning. Organizing as a Function of Management The major functions that a manager completes can be categorized into four different functions, known as planning, organizing, leading, and controlling; a fifth function of staffing also appears in some management literature. This lesson will focus on the second managerial function, known as organizing. The organizing function is carried out once a plan, or an outline for how to achieve some organizational goal, is in place. Many believe organizing is the most critical of managerial functions because of its ability to help or hinder an organizational plan and thus profoundly affect organizational success. Many believe that organizing is the most critical of the managerial functions. organizing Think about any team sport and how important organizing is to the success of the team. A coach will spend countless hours planning various plays and formulating strategies to beat the opponent. However, those plays and strategies are only as effective as how well the coach organizes...
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...in manufacturing industry and then explores the leadership roles of the engineer in the management of the value chain. Furthermore, this report analyzes the benefits of using an engineer in the value chain management and points out that the engineer is best suited to perform the value chain management role. Table of Contents Introduction 2 The Value Chain in manufacturing industry 2 Role of the Engineer in Value Chain 4 Main Management Actions of Value Chain 4 Leadership Role in the Value Chain Management 4 Benefits of Using an Engineer in Value Chain Management 5 Conclusion 6 References 7 Introduction The demands of the new economy caused by globalization have changed the focus of companies from internal efficiency to the creation of value in the extended enterprise, including their suppliers, alliance partners, distributors and customers. The concept of value chain has attracted a great deal of attention from managers and researchers. Porter (1985) described the value chain as a complex series of activities through which a product or service is designed, produced, marketed, delivered and supported and these activities coordinate the nexus between supply and demand. This report explains the leadership roles of the engineer in the value chain management and argues that the engineer is best suitable for performing the value chain management role. The Value Chain in manufacturing industry Value...
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...HUMAN RESOURCE MANAGEMENT ROLES 1 Human Resource Management Roles Tara Thompson HCS/341 September 24, 2012 Norman Greene HUMAN RESOURCE MANAGEMENT ROLES 2 Human Resource Management Human Resource Management plays a very important role within the health care industry. HeathField (2012), “Human Resource Management (HRM) is the function within an organization that focuses on recruitment of, management of, and providing direction for the people who work in the organization. HRM is an organization that functions and deals with many people and issues that are related to compensation, hiring, organization development, safety, wellness, benefits, employee motivation communication, administration, and training.” HRM uses an approach that allows them to manage people, the workplace culture, and the environment which is strategic and comprehensible. An effective HRM encourages employees to contribute effectively and productively to the overall direction the company is going and the accomplishments of the organization’s goals and objectives. (HeathField, 2012). Human Resource Management Role Human Resource is responsible Human Resource Management (HRM) role is an important one, they have to make sure they find the best and most qualified individuals for the positions that they are hiring for within the health care organization...
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...As Apple continues to expand and create innovative products, management uses business ethics to guide behavior in suppliers, employees and any others that have business dealings with Apple. Ethics play a crucial role in this global corporate giant and high standards are planned starting from the top-level management. Apple’s Business Conduct Policy is supported by its core principles that include honesty, respect, confidentiality and compliance. Since Apple is rapidly growing, management must develop new ways to execute strategic plans that will help achieve goals. Management must establish a ways to determine how the ethical values must be rolled out and organized by country. Included in making the right decisions, management takes charge of encouraging employees to be socially responsibility. Operational management has a major influence on employees and their ability to make good business decisions in-line with company values. In addition to the business conduct policy, Apple management encourages giving back to the community. Management plans a variety of ways to compare current and future growth in order to determine the best ways to encourage ethical practices such training programs. In addition to implementing training programs, management must monitor compliance and performance around the globe. It is extremely important that employees follow laws and regulations as they may differ in each country. “Apple has established ethics training programs for managers that cover...
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