重设财务功能.pdfVIP

Statements on Management Accounting PRACTICE OF MANAGEMENT ACCOUNTING TITLE Redesigning the Finance Function CREDITS This statement was approved for issuance as a Statement on Management Accounting by the Management Accounting Committee (MAC) of the Institute of Management Accountants (IMA?). IMA appreciates the collaborative efforts of The Society of Management Accountants of Canada (SMAC) and the work of Dr. C.J. McNair of Babson College, who drafted the manuscript. Prior to his becoming a member of MAC, Randolf Holst, CMA was a SMAC staff manager and, in that capacity, supervised and monitored the project, which was brought to conclusion by SMAC staff manager Elizabeth Bluemke. Michael P. Bohan, CMA and IMA senior managing director, professional and academic relations, served on the focus group that provided significant assistance in shaping the final document. IMA thanks the aforementioned individuals and members of the Management Accounting Committee for their contributions to this effort. Published by Institute of Management Accountants 10 Paragon Drive Montvale, NJ 07645 IMA Publication Number 977324 Copyright ? 1997 in the United States of America by Institute of Management Accountants and Arthur Andersen LLP All rights reserved ISBN 0-86641-261-1 Statements on Management Accounting PRACTICE OF MANAGEMENT ACCOUNTING Redesigning the Finance Function TABLE OF CONTENTS I. Rationale . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 II. Scope . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 III. Gaining Value Through Finance Redesign . . . . .2 IV. The Emerging Finance Function . . . . . . . . . . . .3 V. The Role of the Management Accountant . . . . .5 VI. Defining the Target: Finance Best Practices . . . .6 Process Improvements and the BestPractices Firm . . . . . . . . . . . . . . . . . . . . . . .7 The Human Dimension of Finance Best Practices . . . . . . . . . . . . . . . . . . . . . .8 The Information Technology Dimension of Finance Best