STRATEGIC BUSINESS MANAGEMENT

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Miễn Phí

STRATEGIC BUSINESS MANAGEMENT

GARY COKINS, CPIM (2013)

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PREFACE

The past century has witnessed the rapid advance of financial accounting, an advance driven by the 20th century’s development of new and more sophisticated business practices, concepts and theories and the increasing size, complexity and reach of organisations. Not only have accountants been able to develop new financial accounting tools and techniques to keep up with this ever more complex environment, they’ve been able to capitalise on the revolution in information technology and found ways to use technology to become more productive in their endeavours.

The tools and techniques used to measure where an organisation has been, however, are not the same as those it needs to navigate it toward its targeted destination. Because compliance with the financial accounting rules promulgated to regulate and control businesses in a complex economy are mandatory, accountants have spent the vast majority of their time and attention ensuring that historical results are reported in a manner that will keep their organisations ‘in compliance.’ Buried on the bottom of their to-do lists have been the optional areas of accounting that are not governed by regulators but are essential to the long-term success of a business, namely, (1) the provision of comprehensive and economically sound management information, (2) the creation of systems for using that information to support the formulation of an e ective business strategy, and (3) the development of metrics to facilitate the execution of that strategy and generate the desired results. Although accountants have been focusing on the task of business compliance, they have been neglecting the support necessary for business success.

In this book, Gary Cokins shares his four decades of experience in cost and performance measurement and management to help accountants grow (as he puts it) ‘from bean counters to bean growers.’ Just as accountants are in a unique position to facilitate and coordinate the e orts of specialists within their organisations to reach organisational goals, Cokins is in a unique position to provide accountants with the tools needed to become more valuable resources to their organisations. Although not an accountant himself, Gary served as a controller for a major manufacturing organisation and has worked closely with accounting professionals in both academia and industry for over a quarter century. His experience, however, goes far beyond that. He has worked extensively with those professionals who require the guidance and tools he describes to e ectively do their jobs, from supply chain managers to marketing executives and from CEOs to first-line operating managers. To top it o , his extensive experience as a speaker and writer on the topic have given him the communication skills to pass along his knowledge in an entertaining and understandable manner.

The 21st century is a tough time for senior managers. Customers increasingly view products and service lines as commodities and place pressure on prices as a result. Business mergers and employee layo s are ongoing and, inevitably, there is a limit, which is forcing management to come to grips with truly managing their resources for maximum yield and internal organic sales growth. A company cannot forever cut costs to increase its prosperity.

It is imperative that financial executives at 21st century organisations provide management with comprehensive and sound decision support information, guide them in formulating an e ective business strategy and provide them with means of linking that strategy to execution through an e ective enterprise performance management system. That’s what accounting executives need to be today—the financial arm of an organisation, adding value by providing it with the information it needs to thrive and grow in a worldwide, hyper-competitive business environment—not simply by ‘doing budgets’ and reporting results after the fact.

By incorporating the concepts and techniques described in Cokins’ book, accountants truly can take on the mantle of management and grow far beyond the e ective administrator role they are limited to in most organisations. If you’re satisfied sitting in the stern of your organisation’s ship measuring and studying its wake, the wisdom imparted in this book is not for you; but, if you want to take your place in the bow of the ship and help navigate it to a successful future, read on. You can—and should—make a real di erence.

Douglas T. Hicks, CPA

Bloomfield Hills, Michigan

May 19, 2012

Douglas T. Hicks, CPA, has been a cost measurement and management consultant for over 27 years and is the author of I May Be Wrong, But I Doubt It: How Accounting Information Undermines Profitability

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CONTENTS

PART 1: OVERVIEW OF ENTERPRISE PERFORMANCE MANAGEMENT .................1

1 INTRODUCTION ...........................................................................................................3

2 ENTERPRISE PERFORMANCE MANAGEMENT: MYTH OR REALITY?................... 5

PART 2: MANAGERIAL ACCOUNTING .......................................................................21

3 DO ACCOUNTANTS LEAD OR MISLEAD? ...............................................................23

4 A TAXONOMY OF ACCOUNTING AND COSTING METHODS ................................27

5 MANAGERIAL ACCOUNTING DESIGN COMPLYING WITH THE CAUSALITY PRINCIPLE 35

6 STRATEGIC COST MANAGEMENT FOR PRODUCT PROFITABILITY ANALYSIS 45

PART 3: STRATEGY MANAGEMENT .........................................................................57

7 THE PROMISE AND PERILS OF THE BALANCED SCORECARD ..........................59

8 DESIGNING A STRATEGY MAP AND BALANCED SCORECARD ..........................71

PART 4: PLANNING, BUDGETING AND FORECASTING .........................................79

9 PREDICTIVE ACCOUNTING AND BUDGETING WITH MARGINAL EXPENSE ANALYSIS 81

10 WHAT’S BROKEN ABOUT BUDGETING? .............................................................95

11 PUT YOUR MONEY WHERE YOUR STRATEGY IS ............................................101

PART 5: INTEGRATING ENTERPRISE RISK MANAGEMENT AND ENTERPRISE PERFORMANCE MANAGEMENT 111

12 THE INTEGRATION OF ENTERPRISE RISK AND ENTERPRISE PERFORMANCE MANAGEMENT .........................................................................................................113

PART 6: BUSINESS ANALYTICS FOR ACCOUNTING AND FINANCE .................121

13 WHAT WILL BE THE NEXT NEW MANAGEMENT BREAKTHROUGH? ............123

14 HOW DO BUSINESS INTELLIGENCE, BUSINESS ANALYTICS AND ENTERPRISE PERFORMANCE MANAGEMENT FIT TOGETHER?.127

15 CFO TRENDS WITH ANALYTICS........................................................................131

PART 7: HOW TO BEGIN IMPLEMENTING ENTERPRISE PERFORMANCE MANAGEMENT 143

16 WHERE DO YOU BEGIN IMPLEMENTING ANALYTICS-BASED PERFORMANCE MANAGEMENT? 145

17 A CALL TO ACTION—BUILDING A BUSINESS CASE .......................................149

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