Seminar 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