| CMA management guidelines
Strategic Cost Management Topics
Adopting and Implementing Shared Services (07/99)
Internal service functions must demonstrate their value within an overall business strategy and deliver products or services in an effective manner. Using best practice examples, this publication gives you an understanding of shared services. It suggests a framework for implementation and explains the organizational culture, policies and principles required.  Implementing Process Management: A Framework for Action (08/99)
Process management is a horizontal, customer-driven, value-centred, and results-oriented management approach. It is intricately tied to the vision, strategy and needs of your organization’ s processes. This guideline increases your awareness and understanding of process management concepts and techniques and provides an overview of issues you may face to permanently shift from a function to a process management mind-set. Developing Comprehensive Competitive Intelligence (07/99)
Most companies make it their business to know about the competition, but few have applied this knowledge in a proactive, systematic way to achieve competitive advantage. This publication identifies the key sources of data, and explains how data is gathered, organized and translated into useful intelligence to shape your organization' s strategic planning process and achieve success. Implementing Just-in-Time Production Systems (08/99)
Even when product/service needs and costs are being met, the demand for constantly decreasing time requirements continues. Learn about the elements that constitute Just-in-Time (JIT) production systems, the processes to implement them, and the implications they have for other systems in your organization. Measuring the Cost of Capacity (08/99)
Effective capacity cost management is a key to unlocking the value-creating potential of a company’s resources. This publication describes how you can improve capacity utilization through stronger capacity cost management.. Twelve techniques are detailed with examples of applications. An overview of implementation issues and the management accounting challenges involved are included. Redesigning the Finance Function (07/99)
Improving the flexibility, quality and productivity of the finance function is at the forefront of most organizations today. This publication provides you with practical operating principles and recommends approaches for redesigning the finance function by focusing on transaction processing, control and risk management and decision support activities. Becoming a Time-Based Competitor (08/99)
Time is a competitive advantage. This is an easy concept to grasp,
but a difficult one to implement. Here you’ll discover the
transformation that must occur before your organization can compete on
the basis of time. This publication is specifically designed to help
you strengthen your ability to implement time-based strategies.
Agile Competition: The Emergence of the New Industrial Order (08/99)
Agile production is the term used to describe the new approaches for organizing, operating and measuring performance. . This publication explores agile competition and provides you with insight into the strategic principles that can be used in a variety of contexts. Next Generation Enterprise (08/2000)
New market forces are redefining value in the creation, production and distribution of goods and services. Adapting to these forces challenges your management philosophies, structures, performance metrics and financial controls. This publication describes the strategies of an agile enterprise, and gives guidance for an infrastructure required to achieve your organization' s objectives. Many tools and metrics are provided to give you better understanding of the new roles management must play in support of agility-based strategies and operations. Tools and Techniques of Effective Benchmarking Studies (08/99)
Building on the concepts explained in Implementing Benchmarking, this guideline teaches you how to manage the benchmarking process. Topics include identifying projects that are consistent with management's strategic plans, analyzing a process flowing across functional areas, gathering best-in-class information, and identifying, organizing and analyzing process performance. Customer and Supplier Value Chain Topics
Value Chain Analysis for Assessing Competitive Advantage (08/99)
Value Chain Analysis assesses competitive advantage by determining the strategic advantages and disadvantages across a range of activities that shape the final offering to the customer. This publication outlines three useful strategic frameworks you can use for value Chain Analysis: industry structure, core competencies, and segmentation analysis. This initiative encourages collaboration across functional areas, providing additional insights important to your organization' s long-term growth. Selecting the Optimum Product Line for an Enterprise (08/99)
Deciding on the correct product line for your enterprise is a complex process. This guideline shows you how to look at procedures for products and services that determine an optimal product line. It begins with an overview of the key considerations of the product review, and is followed by an in-depth examination of each stage in the process. Building Buyer –Seller Partnerships (08/99)
Building and sustaining supplier relationships are critical in today’s business environment. This guideline teaches you how to become a successful partner with your suppliers and how a good relationship improves your organization' s competitive advantage. The publication presents a framework for developing buyer-seller partnerships, highlighting the opportunities, risks and benefits for both parties. Distribution Channels Management Accountability (08/99)
Global market expansion and the emergence of new technologies put
a new emphasis on the concept of profitable partnerships. Learn about
distribution channel management and how it can improve your
organization' s costs. This publication also shows how you can work
through the complex issues associated with the evaluation and
implementation of changes to the distribution channel system to meet
customer and organizational needs.
World-Class Research and Development Management (08/99)
Research and development (R&D) is often the engine that drives
business, especially in the high-tech and pharmaceutical industries.
This publication examines critical R&D issues. It provides you with
insight into how R&D can be managed to add value to your
organization through product development and revitalization.
Virtual Corporations – How Real? (08/99)
New types of organizations with unique practices and operating principles are constantly evolving. This publication explores the characteristics of a virtual corporation and offers a radical approach to organizational transformation that will give you a flexible, responsive and effective entity designed to satisfy the demands of a volatile marketplace. Becoming ISO 9000 Registered (08/99)
Increasing worldwide trade drives the need for international quality standards. The ISO 9000 series of Quality Assurance and Quality Management standards are a direct response to this need. This publication defines the ISO 9000 standards for you, clarifies the objectives, provides guidelines for implementation, and discusses how ISO 9000 can be integrated with total quality management. Strategic Performance Measurement Topics
Managing Quality Improvements (07/99)
This guideline is your blueprint for total quality management and its implementation. The role of the management accountant in providing new measurement techniques, based on gaps in traditional accounting practices, is discussed. Examples of best practice are included. Product Life-Cycle Management (07/99)
Managing the life cycle of your product is a critical process in today’s dynamic business environment. This publication is designed to help you get the maximum benefit from all stages of the life cycle: start-up, growth, maturity and decline. It defines key concepts and provides a variety of tools and techniques to enhance product life cycle management. The Management of Intellectual Capital: The Issues and Practices (07/99)
Over the last two decades, the importance of intellectual capital (IC) in providing a means to achieving competitive advantage has increased. This guideline shows you how to define, measure and manage IC and how it can be used for strategic advantage. Change Management Topics
Measuring Knowledge Assets (02/2000)
The measurement of knowledge assets is vital to the competitive success of organizations. By adopting new techniques, management accountants and other strategic management professionals are providing the financial leadership required to unlock the hidden values that now can be made explicit, as well as define new performance measures for knowledge-based organizations. This paper presents some models for measuring the intangible assets that are now beginning to emerge, using variations on the key categories of human, structural and customer capital. These models have been implemented, tested and translated into actions in various organizational settings. Managing the Human Aspects of Organizational Change (07/99)
Getting people to accept and support new ideas and behaviours is crucial to successful change, yet often neglected. This guideline focuses on how you can manage the typical patterns of response when a change is introduced into your organization or function. It also demonstrates how you can overcome obstacles to successfully implement a change and the results that can be expected. Collaborative Innovation and the Knowledge Economy (07/99)
Collaboration is destined to be a primary proficiency for the next millennium. You need to develop new approaches and techniques to leverage the intellectual and innovative capacity of your organization. Doing so requires a fundamental understanding of the knowledge economy, ways to standardize best practices, new measures of success, cultures of experimentation and responsibility risk. This publication provides you with a framework for considering the issues and its management. Basic beliefs and fundamental principles are challenged as many new concepts are introduced. Measuring the Impact of Diversity (07/99)
Diversity in the workplace goes beyond the employment equity issue. It also includes the concept of the competitive advantage available when taking a proactive approach to employment equity. This means actively seeking out, identifying, valuing and managing the full range of differences in the workplace. This publication looks at the financial impact of diversity management and suggests ways you can measure and monitor it. Implementing Self-Directed Work Teams (07/99)
The need for continuous improvement to compete in a fast changing world has led to the creation of self-directed work teams (SDWT). This guideline gives you the building blocks for successful SDWT implementation and covers all aspects related to planning, organizing, implementing and evaluating SDWTs. Implementing Workplace Flexibility (07/99)
In order to succeed in a highly competitive global economy, you cannot afford to overlook any potential resource. While different forms of flexible work arrangements are appropriate for different organizational needs, flexible work arrangements have become a strategic management tool. This publication defines flexible work arrangements and recommends how to implement them. Human Resources – Accountability (07/99)
Today, perhaps more than ever before, the human resource (HR) function plays a critical role in your organization’ s long-term success.. The employer-employee relationship is under-going many changes as more people take on contractual arrangements. This guideline discusses concepts and techniques you can use for assessing HR management. General approaches and examples for measuring the efficiency and effectiveness of the major HR activities are provided. Organizational Restructuring (07/99)
Restructuring continues to be a hot topic for organizations involved in mergers and acquisitions, downsizing, cost reduction programs, shared services and more. This guideline discusses the objectives for restructuring, roles and responsibilities, structural options and implementation issues. It also discusses the importance of information systems, policies and procedures and other management areas vital to the success of your organization' s restructuring. Managing Cross-Functional Teams (07/99)
Most managers agree that cross-functional teams can achieve specific objectives better than a large, permanently structured group, or better than individuals acting alone. To be successful, this group must be committed to a common purpose or goal and work together as a unit. This guideline provides you with a tool kit for implementing this flexible approach to solving problems, taking advantage of opportunities and adding value to organizations. Stakeholder Reporting Topics
Measuring and Managing Shareholder Value Creation (08/99)
Corporate executives are under increasing pressure to demonstrate that they are creating shareholder value. This has led to an emergence of a variety of measures that claim to quantify value-creating performance. This guideline compares and contrasts various measures that claim to quantify management's shareholder value and creation abilities, and describes the issues and challenges you face to implement an operating paradigm resulting from these measures. Implementing Corporate Environmental Strategies (08/99)
This guideline provides you with practical operating principles and describes how to lead, plan and implement corporate environmental strategy. It also outlines approaches some companies have taken to improve environmental performance and integrate environmental considerations into their management decisions. Accounting for Sustainable Development: a Business Perspective (08/99)
More than 70 leading-edge North American firms are surveyed for original data pertaining to current trends and future directions for accounting for sustainable developments in this publication. Improving Shareholder Wealth (08/99)
Learn about the advantages of value-based planning, the role of economic value drivers, the measurement of shareholder value and the difficulties in using traditional accounting-oriented approaches. An Executive View of Shareholder Value Creation: Determinants of Success in Publicly held Canadian Organizations (08/99)
This is a study whose focus is on identifying the underlying organizational philosophies and practices that lead to, or impede, the creation of shareholder value in Canadian companies. It reports on an in-depth survey of what senior executives had to say about the critical factors they believe are driving shareholder value in their companies. Tools and Techniques of Environmental Accounting for Business Decisions (08/99)
In many companies, environmental costs and associated opportunities are buried in various overhead accounts.. This can distort an organization’ s costing and pricing, and result in poor investment and strategic decisions. Learn how you can measure, report and manage current and future environmental costs and opportunities. This publication focuses on three management decision-making processes: costing analysis, investment analysis and performance evaluation and complements the material in Implementing Corporate Environmental Strategies. Understanding and Implementing ISO 14000 (08/99)
The ISO 14000 series provides a set of standards that aid you in developing systems that can enhance both corporate and environmental performance. This publication examines key issues related to ISO 14001 certification and self-declaration. Treasury Management Topics
Financial Risk Management (11/99)
Technological advances and volatile markets mean increasing focus on the principle risk = return. Financial success in this unpredictable marketplace requires comprehensive and integrated risk management strategies. This guideline defines financial risk and management objectives - to identify, measure, and limit risk while maximizing investment returns and earnings. Two risk management approaches are discussed, as is the diverse role of management accountants, from setting goals and identifying risk factors to integrating and monitoring policies. A Strategic Role for Treasury (11/99)
With organizational downsizing and extensive re-engineering initiatives either completed or well underway, there’s a focus on developing, streamlining and implementing long-term business strategies. Responding to the continued forces of deregulation and global competition, these emerging business strategies are aimed at realizing and sustaining the essence of your competitive advantage. This publication discusses how treasury management practices are being aligned and integrated with business strategy. Managing Banking Relations (07/99)
You need to communicate with your banking representatives to gain an understanding of how changes in the banking system impact your organization. This guideline outlines procedures to be used for small- and medium-sized organizations, when requesting and choosing banking services. It also details the best methods for maintaining a relationship with a bank while making the most effective use of banking services for efficient cash management. Accounts Receivable Management (07/99)
Generally accepted principles used to effectively manage an organization’ s accounts receivable are highlighted. Emphasis is placed on the development of appropriate credit, collection, and financing policies and the development of effective control procedures. Cash Management (07/99)
A set of principles and techniques for cash utilization and control are provided to enable an enterprise to meet current financial obligations, meet unplanned disbursements, take advantage of opportunities, and accumulate funds to acquire assets or retire debt. Information Technology Topics
Outsourcing Information Systems (08/99)
While outsourcing should never be viewed as a cure-all for a long-term challenge, it can be potentially beneficial for you. This guideline explores the implications of an organization making the decision to outsource its information systems needs and with successful strategies, provides insights into potential gains and risks. Strategic Planning for Information Resource Management (08/99)
Information is a valuable resource and you must manage it as carefully as other resources. This guideline discusses the objectives of Information Resources Management (IRM), the concepts involved and the functions and responsibilities associated with IRM. It also illustrates five stages of the IRM process, such as translating the strategic business plan into strategic information requirements, constructing business models, developing target architectures from business models, creating a strategic implementation plan, and conducting post-implementation reviews. Information Systems and Services Management - Accountability (08/99)
This guideline discusses how you should assess an Information Systems and Services (IS&S) division, recommends management techniques and suggests approaches for evaluating the contribution of IS&S as they relate to organizational goals. Building a Data Warehouse (08/99)
Monitoring the financial aspects of managing a business, keeping current customers satisfied and attracting new ones are challenges. A data warehouse provides you with the opportunity to isolate and analyze customer, product and financial data with the objective of customizing financial processes and making key decisions based on sound operating performance information. This guidelines provides practical advise for identifying the key characteristics of a data warehouse; the reason for implementation; key technologies; and issues involved in planning, designing, developing, implementing and administering a data warehouse. Management Control Topics
Codes of Ethics, Practice and Conduct (07/99)
Increased accountability to various constituents is creating the need for a first-rate corporate ethics program. This publication presents a theoretical foundation for your organization' s codes, and practical observations on content, development and implementation. Implementing Ethics Strategies Within Organizations (07/99)
Current approaches to ethics are being challenged and new techniques and models to meet rising stakeholder expectations are being explored. This guideline provides you with practical advise and recommends approaches for implementing an ethics strategy within your organization. Post Appraisal of Capital Expenditures (07/99)
It is important that your organization periodically monitor the outcome of capital budgeting decisions to evaluate the effectiveness of the process. This guideline illustrates how capital budgeting is a vital part of the planning and control process of your organization and combines accounting precision and subjective judgment. Corporate Governance: The Role of Internal Control (07/99)
Internal control remains a vital element of corporate governance. Studies of corporate governance in different countries have highlighted the important role of internal control. This publication provides you with an in-depth look at internal control and is based on findings of major studies and reports. Divided into 10 sections, the publication begins with a look at recent trends in defining internal control and concludes with implications for your organization. |
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