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Author Archives: Jonathan Rooks
An opportunity to change our climate change impacts
Management Accounting is largely about decision making, particularly about the deployment of resources. There is a… Posted by Management Accounting Info on Sunday, 14 June 2020
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Will companies lead on averting climate volatility?
It looks like the pandemic is the main issue facing business, but in reality it is adjusting to climate change. Once the pandemic is over and companies begin to ‘return to normal’, the issue of having to prevent climate volatility … Continue reading
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Targets and the implications of using round numbers.
Choose your five a day from this list for blooming health? We seem to like round numbers – stay apart two metres, eat five a day, walk 10,000 steps and in setting business targets. This article queries the sense in … Continue reading
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This poop calculator will work out how long your toilet roll is going to last
We need some entertainment at the moment. here is a tool you can use for stock management. 🙂 Essentially the idea is the same as we would used in business. I am not so convinced that a toilet roll would … Continue reading
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Management Accounting information in the Financial Accounts.
We normally think of the Financial Accounts of a company to be ‘Financial Accounting’ and have little to do with our work as Management Accountants. However, more and more information is required in the accounts these days such as impacts … Continue reading
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How thinking like a creative genius can help you study.
An interesting article on creativity with a particular message for studying. “The best preparation for the future is paradoxically to imagine the process – not the outcome – of your desired future event. One study showed that when students imagined desired … Continue reading
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Unique Selling Proposition – the USP
We are always told that a product needs to have its USP so that we can tell customers why our product is better than anybody else’s and therefore they should buy ours. Take a look at this advert and tell … Continue reading
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Using the Balanced Scorecard in a particular part of the business to monitor the effectiveness of a change.
Having received poor feedback about hospital catering services, a company adopts Balanced Scorecard measures to monitor how their change in practices actually impact on the service. Read to see the four measures they used. Note how they are very specific to … Continue reading
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Curiosities of decision making – Life Cycle Costing
Hinkley Point. Always interesting to see decisions made that ignore basic management accounting principles. Here the Conservatives have committed us to paying over the odds for electricity for 35 years and of course, we will end up also paying for … Continue reading
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Throughput Accounting – what are the levels of production on a machine?
Interesting to look at real examples of speed of production. This may be an example where we wouldn’t use Throughput Accounting as there is really only one product. However, we could , I suppose, switch between sizes of cans in … Continue reading
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