Accounting education is important in order to obtain an accounting job. Changes in the real world, such as advances in technology, increased global competition, and the shift from a manufacturing-based to a service-ba...Accounting education is important in order to obtain an accounting job. Changes in the real world, such as advances in technology, increased global competition, and the shift from a manufacturing-based to a service-based economy are influencing the management accounting techniques used by educators and practitioners today. The purpose of this research paper is to discover what techniques are required to obtain a management accounting job today. The research sampled situations vacant advertisements over four weeks. From the total of 374 management accounting job advertisements, 248 stated the management accounting technique of operational budgeting. The next most common techniques were variance analysis, financial reporting, capital budgeting, and computer system experience. The least common techniques were activity-based costing （ABC）, process costing, standard costing, cost volume profit, activity-based management （ABM）, and costs of quality, balanced scorecard, behavioral implications, ethics, and other. Management accounting educators should focus on the more frequently-cited techniques in order to prepare students for the practical world. This study also finds that many management accounting positions require financial accounting, so students should continue to be taught financial accounting conjointly.展开更多
In recent years, staff turnover has become a common problem for each company. In this paper, taking Shanghai Red Express Co. for example, on the basis of famous Western scholars Price-Mueller （2000） model, anaiyzing...In recent years, staff turnover has become a common problem for each company. In this paper, taking Shanghai Red Express Co. for example, on the basis of famous Western scholars Price-Mueller （2000） model, anaiyzing the impact ofemployee turnover variable, such as salary and welfare is lower than expected, work pressure, lack of promotion opportunities, the company management confusion, etc, and then proposed targeted measures to reduce the rate of turnover and retain talent for the company, such as establishing scientific and reasonable salary system, improve the working environment, to establish a reasonable training system and career development path.展开更多
Theoretically, a system is anything that is made up of various parts. Theses parts are known as subsystems. At every point in time, these parts should work in harmony so that objectives could be achieved successfully....Theoretically, a system is anything that is made up of various parts. Theses parts are known as subsystems. At every point in time, these parts should work in harmony so that objectives could be achieved successfully. A system could be inanimate or animate item. Examples of inanimate systems include vehicles, households, computer and institution. Examples of animate systems are human being, animal and insect. Both inanimate and animate systems are made up of various subsystems. Such subsystems are required to co-operate, collaborate and work together so that set objectives could be achieved successfully. From practical managerial point of view, business organizations are equally systems that are made up of subsystems which may take the form of departments, sections and/or units. It is supposed to be collaborations among the managers and other members in these departments, sections and/or units so that organizational objectives could be achieved. All the managers in various departments, sections and/or units are required to work together as a team to make the system coherent and closely-knit to make disintegration impossible. Closely related to the systems approach to management is managerial decision-making. Decision-making is a very important function of every manager＇s job. The success and failure stories of many organizations are the result of the quality of decisions made. Many organizations have survived turbulent conditions. Others have also collapsed in spite of favourable conditions. These varying conditions are the result of the quality of decisions made by managers at positions of authority and responsibility. Therefore the systems approach to management enjoins top managers in particular to be very circumspect and cautious in certain decision-making activities. This is because, the quality of decision a manager makes can go a long way to determine the success or failure story of an organization as exemplified in the case study in this paper.展开更多
Managing a large-scale distributed engineering project needs skilled, motivated and committed personnel. Unified and aligned working methods are needed. Project alignment is the process of ensuring that key stakeholde...Managing a large-scale distributed engineering project needs skilled, motivated and committed personnel. Unified and aligned working methods are needed. Project alignment is the process of ensuring that key stakeholders share a common understanding of the project mission, goals, objectives, tactics, work processes and plans and have the required competences and skills. Based on current advances in the area of collaborative networked organizations, project management and Internet web 2.0 technologies, the authors have identified further needs and opportunities for development in the area of Collaborative Project Management. The Project Alignment Booster is a set of software services used to promote collaborative project management. The tool has been developed to suit industrial requirements in the area of large and complicated engineering project management, The paper reports the results of developing a toolkit to support collaborative project alignment.展开更多
文摘Accounting education is important in order to obtain an accounting job. Changes in the real world, such as advances in technology, increased global competition, and the shift from a manufacturing-based to a service-based economy are influencing the management accounting techniques used by educators and practitioners today. The purpose of this research paper is to discover what techniques are required to obtain a management accounting job today. The research sampled situations vacant advertisements over four weeks. From the total of 374 management accounting job advertisements, 248 stated the management accounting technique of operational budgeting. The next most common techniques were variance analysis, financial reporting, capital budgeting, and computer system experience. The least common techniques were activity-based costing （ABC）, process costing, standard costing, cost volume profit, activity-based management （ABM）, and costs of quality, balanced scorecard, behavioral implications, ethics, and other. Management accounting educators should focus on the more frequently-cited techniques in order to prepare students for the practical world. This study also finds that many management accounting positions require financial accounting, so students should continue to be taught financial accounting conjointly.
文摘In recent years, staff turnover has become a common problem for each company. In this paper, taking Shanghai Red Express Co. for example, on the basis of famous Western scholars Price-Mueller （2000） model, anaiyzing the impact ofemployee turnover variable, such as salary and welfare is lower than expected, work pressure, lack of promotion opportunities, the company management confusion, etc, and then proposed targeted measures to reduce the rate of turnover and retain talent for the company, such as establishing scientific and reasonable salary system, improve the working environment, to establish a reasonable training system and career development path.
文摘Theoretically, a system is anything that is made up of various parts. Theses parts are known as subsystems. At every point in time, these parts should work in harmony so that objectives could be achieved successfully. A system could be inanimate or animate item. Examples of inanimate systems include vehicles, households, computer and institution. Examples of animate systems are human being, animal and insect. Both inanimate and animate systems are made up of various subsystems. Such subsystems are required to co-operate, collaborate and work together so that set objectives could be achieved successfully. From practical managerial point of view, business organizations are equally systems that are made up of subsystems which may take the form of departments, sections and/or units. It is supposed to be collaborations among the managers and other members in these departments, sections and/or units so that organizational objectives could be achieved. All the managers in various departments, sections and/or units are required to work together as a team to make the system coherent and closely-knit to make disintegration impossible. Closely related to the systems approach to management is managerial decision-making. Decision-making is a very important function of every manager＇s job. The success and failure stories of many organizations are the result of the quality of decisions made. Many organizations have survived turbulent conditions. Others have also collapsed in spite of favourable conditions. These varying conditions are the result of the quality of decisions made by managers at positions of authority and responsibility. Therefore the systems approach to management enjoins top managers in particular to be very circumspect and cautious in certain decision-making activities. This is because, the quality of decision a manager makes can go a long way to determine the success or failure story of an organization as exemplified in the case study in this paper.
文摘Managing a large-scale distributed engineering project needs skilled, motivated and committed personnel. Unified and aligned working methods are needed. Project alignment is the process of ensuring that key stakeholders share a common understanding of the project mission, goals, objectives, tactics, work processes and plans and have the required competences and skills. Based on current advances in the area of collaborative networked organizations, project management and Internet web 2.0 technologies, the authors have identified further needs and opportunities for development in the area of Collaborative Project Management. The Project Alignment Booster is a set of software services used to promote collaborative project management. The tool has been developed to suit industrial requirements in the area of large and complicated engineering project management, The paper reports the results of developing a toolkit to support collaborative project alignment.
