Managerial Accounting代写:作业成本法
Keywords:Managerial Accounting代写
检查作业成本法作为一种战略举措，提高56产业在约旦的公司财务绩效，他们发现也是实践活动之间的关系，其中一些公司使用的战略举措，以战略举措的重要性的认识水平，至少有一个在财务经理明显高。实施战略管理会计有助于管理层克服硬竞争。SMA和管理会计（MA）提供类似的功能在操作水平。然而SMA试图发展思路和提炼他们的马。它使用财务和非财务信息。他们还发现，在他们的研究中，结合战略定位和SMA的工具有一定的意义，但有一个实证支持成本技术SMA之间的关系（作业成本法、生命周期成本、质量成本、目标成本法和价值链分析）和策略，这是研究所的证据表明“卫士”作出更大的使用成本的技术。 （2010）开发、测试战略管理工具的应用（SMT）55中型土耳其企业；他发现SMT不被中小企业。最常用的工具，效益成本分析，风险分析，全面质量管理和投资组合分析。他测试了使用SMT和满意度与他们在土耳其的53家五星级酒店的水平。他们发现，使用SMT的水平高，但满意度较低。高度使用的工具是客户关系管理。该工具具有最高的满意度评分，SWOT分析。他们还发现，战略管理工具的满意度和人口统计学变量之间没有显着差异。他还发现，在他的研究中，SMT实施对成本的控制和降低成本的积极影响，取决于一个大型的克罗地亚公司问卷调查。
Managerial Accounting代写:作业成本法
Alkhadash & Feridun (2006), examined the relation between the practice of Activity Based Costing as a strategic initiatives and the improvement in financial performance of 56 industrial companies in Jordan and they found also, that some of these companies use at least one of the strategic initiatives and the awareness level of the importance of using the strategic initiatives is to be significantly high among financial managers. Implementing Strategic Management Accounting (SMA) helps management to overcome the hard competition. SMA and Management Accounting (MA) offer similar functions at an operational level. However SMA tries to develop the ideas of MA and refines them. It uses financial and non-financial information. They also found in their study that linking strategy orientation and SMA tools has a limited significance, but there was an empirically support of the relationship between costing techniques of SMA (activity based costing, life cycle costing, quality costing, target costing and value chain analysis) and the strategy, the evidence which is stated in the study suggests that “defenders” make greater use of costing techniques.
Sucu (2010), tested the applications of Strategic Management Tools (SMT) in 55 medium sized Turkish enterprises; he found that SMT is not known by medium sized enterprises. The most common tools which are used; benefit-cost analysis, risk analysis, total quality management and portfolio analysis. He tested the levels of using SMT and satisfaction with them in 53 five-star hotels in Turkey. They found that the levels of using SMT were high, but satisfactions with them were low. The tool which is highly used is the customer relationship management. The tool which has the highest satisfaction scores is the SWOT analysis. They also found that there is no significant difference between satisfaction levels of Strategic Management Tools and demographic variables. He also found in his study that SMT implementation has a positive impact on cost control and cost reduction, depending on a questionnaire survey of the large-sized Croatian companies.
