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IFAC reconoce como principios claves, aceptados como mejores prácticas, a los siguientes temas innovadores: Resource Consumption Accounting (RCA), Lean accounting, Grenzplankostenrechnung (GPK)

Resource Consumption Accounting (RCA): a recent addition to cost management terminology used to promote the integration of cost management methods that have often been applied in isolation. Generally implemented at the same time as an Enterprise Resource Planning system, RCA is based on three pillars: (a) how resources are viewed, (b) the nature of cost, and (c) a quantity-based approach to cost modeling. Its resource focus ensures the capture of cost information at a low level, and involves identifying resource pools that include all resources, including costs that serve resources.

Grenzplankostenrechnung (GPK): a costing method focused on marginal costing that is helpful to support short-term decisions, for example a production decision (a decision to accept or reject an additional order based on contribution margin information) or a pricing decision. GPK varies in complexity depending on an organization’s history, culture, and requirements (which in turn are determined by the complexity of products and processes). In most instances, GPK combines both resource and activity analysis, and assigns resource costs to cost objects based on causality (as is the case in ABC systems).

Lean accounting: Lean accounting reports and methods support a lean organization or transformation to a lean organization. The financial and nonfinancial reporting in a lean accounting method reflects the overall value stream flow, not individual products, jobs, or processes. Implementing a lean approach, as exemplified by the Toyota Production System, focuses on delivering customer value without waste and this involves identifying value streams. Cost and profitability reporting is done using value stream costing, a summary of direct costing of value streams. Lean accounting principles ensure that lean thinking is applied to efforts to reduce waste created during transaction processing, during report creation, and during other accounting steps in the organization. Lean accounting principles ensure that lean thinking is applied to waste reduction from the transaction processes, reports, and accounting methods throughout the organization. This recognizes that in a lean organization information required to control operations arises in the flow of work (rather than from outside accounting and production controls such as standard cost-variance budget reports), thus empowering those at the front-line to manage daily operations.


Del 10 al 12 de enero de 2008 se realizó la reunión de mitad de año en Long Beach, California de la American Accounting Association (AAA) - Management Accounting Section; entre los temas analizados se encontraron medidas de desempeño, incentivos, implementación y uso de la información de costos, aplicaciones particulares (casos) en contabilidad gerencial y otros temas de gran impacto para la misma.

The Effects of Performance Measurement System Properties and Individual Characteristics on Dysfunctional Managerial Behavior

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Ex Ante Conservatism: A Mechanism to Balance Agency Costs and Investment Efficiency

On the Optimal Relation between the Properties of Managerial and Financial Reporting Systems

Everything You Always Wanted to Know About My Costs: A Case Study of Open Book Accounting Initiated by the Supplier

A Fairness Perspective on the Use of Total Cost of Ownership in Interfirm Negotiations

An Exploratory Study of the Factors Affecting the Implementation Success of German Cost Accounting Methods

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