By Tony Appleyard, Simon Pallett
Profitable overseas Acquisitions investigates cross-border acquisitions with the purpose of taking a look at the function of administration accounting within the strategy and drawing priceless classes in regards to the acquistion and integration approach for practioners. The authors: *identify the purchase method and consider its extra price *evaluate the tactic in either cultural and monetary phrases *consider the mandatory administration regulate structures had to enforce the method and evaluate this with the particular regulate platforms used * overview what functionality measures will be had to inspire managers to carry and examine those with the particular measures brought * think about how environmental and cultural adjustments influence in this approach
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Extra resources for Successful Foreign Acquisitions: The Pivotal Role of the Management Accountant (CIMA Research)
Sample text
Standard, flexed according to the actual mix, availability and speed of working, which together form the composite efficiency measure called the yield. The Head of Management Accounting now regards the introduction of standard costing as a step forward with better information and responsibility for their variances. ch05 6/8/03 2:32 pm Page 47 She also points out that when she first started work at GS over 20 years ago, calculations were done manually, and a system of such complexity could not then have been implemented.
The unit itself could have operated as a cost centre, whose performance could have been assessed in nonfinancial terms by the volume of transfers made, or as a profit centre extracting some of the arbitrage opportunity for itself, with its performance evaluated on sales margin. It could, furthermore, have bought in sterling and sold in deutschmarks, leaving the UK subsidiaries and GS to be evaluated solely in local currency terms. 2 Efficiency Consideration also needs to be given to the question as to how the efficiency gains envisaged by UKP at the time of acquisition might be delivered through the management control system.
In the case of UKP it is £5000; – The method is less used now than it was because with IT systems it is much easier to keep accurate records of inventory and fixed assets. However, a major difference arose with costing systems, considered next. 3 Costing systems Cost objectives For UKP, product cost was the main objective. For GS, it was departmental costs. Actual v. standard UKP operated a standard costing system. In contrast, GS operated a modified actual costing system where direct costs were recorded at actual quantity and price, while indirect costs were at budgeted indirect rate at actual quantity.