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SEMINAR NO. 2 : 

STRATEGIC PROCESS BASED ACCOUNTING - "To Value-add or Not-Value Add, that is the Question"


Production Management Strategies

  • Value and Organisation at Sub-Systems

  • Types of Production: An Overview

  • The Control of Quality and Reliability

  • Mini Case Study: Perceptual Quality Mapping


The Impact of "Japanisation" on Costing Systems

  • Just-in-Time (JIT) Manufacturing

  • Management Accounting Issues under JIT Manufacturing

  • Flexible Manufacturing Systems (FMS)

  • Total Quality Management

  • Mini Case Study: Quality Cost Systems


Cost Accounting and Cost Management in a JIT Environment

  • JIT Purchasing and Cost Accounting

  • JIT Production and Cost Accounting

  • Backflush Costing

  • Mini Case Study: Cost Accounting in a JIT Environment


Re-Engineering Management Control Systems

  • The Impact of Competitive Forces on Shareholder Value

  • A "Process View" in Management Control Systems

  • Process Based Control Systems: Design Factors

  • The Process and Activity Analysis (PAA) Project

  • Value-Adding and Non-Value Adding Activities

  • Integrating Financial and Process Controls

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