奥克兰assignment代写:研究公司

2017-02-25 01:25

进行了一场研究公司的做法之间的界面管理会计与营销管理。10包括在该领域研究的四家公司从事制造业。公司是国内最大的独立A1英国上市公司从事印刷电路板的制作，在£营业额逾4000万截至8月1997年。B公司是一家总部设在瑞士的跨国公司的战略业务部门，多年来一直是国内和市场的主要供应商。F公司是一家糖果制造商，一组为今年一月的全球营业额超过1999£20亿部分，其中几乎一半是在英国。第四公司，H公司是一家跨国保健产品制造商的子公司。它专门针对单用外科手术器械的微创技术以及较传统的手术器械。在我们的样本中的10家公司收集的采访材料的分析显示，广泛的做法是目前正在追求的管理会计和营销管理职能之间的接口。这是可能的，以了解这些做法，形成一个连续的两个功能之间的关系，关系，体现自己的合作模式。我们确定了三种关系：那些传统的性质，过渡性质和协同性质。 卡兰贾，Mwangi和nyaanga（2000），进行了一项调查，探讨肯尼亚中小企业管理会计工具。感兴趣的人群是肯尼亚经济蓝图六大支柱中的中小企业。120受访者的样本，立意取样，由中小企业的企业家和管理者。立意抽样法实现高响应率和提高人口样本的代表性。一个多方面的数据收集方法，包括结构化问卷，人种学的方法和访谈指南。定量数据采用社会科学统计软件包（SPSS）分析。调查结果显示，肯尼亚中小企业直观地采用了不同的管理会计技术。从样本来看，大多数中小企业都面临着资本管理的制约。在人力资本，一个重要的价值采样的中小企业依赖于合同会计技术人员，他们很少订阅服务的合格管理会计由于缺乏知识，感知困难和低合规水平。有没有记录试图管理知识产权，虽然各种新的和创新的过程和产品。这是由于繁琐的法律要求和不明确的知识管理实践。成功的驱动因素和企业的生计是影响管理会计实践采用的关键内部因素。移动商务的支付解决方案，尤其是如MPESA的到来，Airtel Money等导致竞争和创新驱动的市场被归结为审慎的管理会计方法的采用关键性的外部因素。

奥克兰assignment代写:研究公司

Hart & Roselender (2003), conducted a field study of company practices at the interface between management accounting and marketing management. Four of the 10 companies included in the field study are engaged in manufacturing. Company A1 was the largest independent UK public company engaged in printed circuit board manufacture, with a turnover in excess of £40 million for the year ending August 1997. Company B is a strategic business unit of a multinational corporation based in Switzerland, and has for many years been a major provider of floor coverings for both the domestic and institutional markets. Company F is a confectionery manufacturer, part of a group whose global turnover for the year to January 1999 exceeded £2 billion, of which almost half was in the UK. The fourth company, Company H is a subsidiary of a multinational healthcare products manufacturer. It specializes in single-patient use surgical instruments for minimally-invasive techniques as well as more traditional surgical instruments. The analysis of the interview materials collected within the 10 companies in our sample reveals that a broad range of practices is presently being pursued at the interface between the management accounting and marketing management functions. It is possible to understand these practices as forming a continuum of relationships between the two functions, relationships that manifest themselves as patterns of cooperation. We identify three relationships: those of a traditional nature, a transitional nature and a synergistic nature.

Karanja, Mwangi & Nyaanga (2000), conducted a survey to observe Management Accounting Tools in SMEs in Kenya. The population of interest was the SMEs stratified in the six pillars of Kenya’s economic blue print Vision 2030. A sample of 120 respondents was purposively sampled, consisting of entrepreneurs and managers in SMEs. Purposive sampling was adopted to achieve high response rates and to enhance sample representation of the population. A multifaceted data collection approaches consisting of structured questionnaires, ethnographic methods and interview guides were used. The quantitative data was analyzed using Statistical Package for Social Scientists (SPSS). The findings showed that SMEs in Kenya have intuitively adopted varying management accounting techniques. From the sample, majority of the SMEs are faced with constraints of capital management. On human capital, a significant value sampled SMEs relies on contract accounts technicians and they rarely subscribe the services of qualified management accountants due to lack of knowledge, perceived difficulties and low compliance levels. There were no recorded attempts to manage intellectual properties though various novel and innovative processes and products were noted. This was attributed to tedious legal requirement and unclear knowledge management practices. Drivers for success and business sustenance were the key internal factor that influences the adoption of management accounting practice. The advent of mobile commerce especially the payment solutions such as MPESA, Airtel Money etc which results to competition and an innovation driven market was attributed as the key external factor for the adoption of prudent management accounting techniques.

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