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For example, levels as described previously, there are various stages even "costing descriptive" that targets the past, not only done bookkeeping, level costing is performed actually normal, direct There is a level that can be guessed unused capacity cost level to be introduced level level costing is utilized, standard costing ato is carried ato out, the ABC, and level, customer profitability and channel can be reported by ABC . In addition, as the "costing predictive", completely from those to properly predict prediction of extension of the current situation ato (trend prediction), use predictive of ABC (such as activity-based budget), standard ABC time, the resource consumption It is thought to things that can be done the simulation. At present, it seems standard costing ato as cost descriptive information, trend prediction is are standard as a cost predictive information, but I ask what kind of information by the organization, by functional departments It will vary depending on hierarchies. Therefore, even must be able to create a superior information, it must be kept to be able to provide ato information ato on the level required for the manager to be required as the system. That need the best information is not necessarily the best always to information users of all, it is with improving the techniques of management accounting, cost accounting, coexist methods of various levels that occur I made.
Discussion of shared services has been actively carried out in around 2000 in Japan, but it seems that it is discussed much in recent years as we have gone. It, I believe ato the development and introduction ato of the system is or not because the round. Ability of IT as well as become more and more powerful, the investment is on the rise, how spending is carried out in IT-related (Chief Information Officer) CIO, on the other hand, Cokins is, from its investment spending and the results pointed out to clarify how the investment and spending ato is what has contributed to the company-wide performance of any return and, whether obtained, we must have a firm specialized knowledge of financial management and IT performance we have. In that sense, I need to be recognized as a shared services IT, to charge for IT services by setting the appropriate service level agreements. This is because the free service, because there is a tendency to lead to waste. ato Until now has also been discussed in terms that say IT is, to more efficient and effective management accounting, except by using the ABC / ABM On the contrary, ato that measures the efficiency of IT service delivery sector It's become a place that can not be ignored.
Or more, explanation is why have been made over a period of six items, but there is only a very slow pace EPM or practices of these management accounting (company-wide ato performance management) system is introduced. Serves as a failure to adopt such a management accounting practice There are four, there is a failure of the technology, ato an IT system itself in the first. There is a failure of perception not good command system is too complicated in the second. Third, there will be a failure of design defects, which means that or there is a problem in the calculation and measurement, and assumptions ato or that the model will be poor. And there is a failure of organizational behavior in the fourth. ato This indicates the resistance change, culture, leadership for.
New concept of EPM makes it clear that that was not previously visible. For this reason, people who do not want to take a new accountability people, to meet the resistance of the people who do not want to share the correct information ato is to be seen all the time. Alternatively, hate those things. In order to activate the organization, rather than making a strong management simply, ato you must have leadership that leads to reform the organization. Trend seventh, is a need to promote so that it will spread in the organization that as a change agent, that there is a meaning to the use of EPM and management accounting advanced through reform advocates and middle managers management accountant and I indicates that it is.
Or more, for three times, we have introduced a paper published in the journal ato of the IMA. The contents of which, is not new case. It is only the ones that are already introduced as theory. However, if it is asked whether they are used in practice, it is not possible to assert to be the case necessarily. ato In the past, it can be seen in the trend of the seventh, there is a problem with the IT system itself will in many cases. When you move to practice the theory, that the premise of the theory or are too simple and too complex to reverse is also the cause of it. However, as long as if from the development of IT systems in recent years, the appropriate system development is carried out, these problems should be resolved fairly. After, people who use management accounting information ato is used so as to trust it, and think proactively what information you need, to share information ato within the organization, leading to the correct orientation companies should take I'm pointing out that is the most important. ato Text, Cokins, G. Top 7 Trends in Management Accounting: is a summary of Part 2, Strategic Finance, articles, 2014 January.
Key Performance: "Strategic Management Accounting" (Chuokeizaisha published, 2001) "Introduction to Cost Accounting (2nd edition)" (co-author, published Chuokeizaisha, 2004) "de-budget management" (translated ato by manual, productivity ato publication published, 2005), "senior costing (second edition)" (Chuokeizaisha published, 2006) "Standard Management Accounting" (co-author, published by Toyo Keizai Inc., 2009) challenge to "de-budget management (translations, productivity publication published, 2010) "," senior ato costing (Third Edition) "(Chuokeizaisha published, 2011) journey to the strategy A" new "(translations, tax accounting association published, 2011) "Basics of Accounting MBA Accounting" (edited books, published Chuokeizaisha, 2011) "costing" (Tax Accounting Association published, 2012), "Business English up a notch is now available" (written and edited books, Toyo Keizai Inc. published, 2013), "performance management for strategy execution" (Chuokeizaisha published, 2013)
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