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本帖最后由 911110000 于 2013-10-9 11:45 编辑
qqyang 发表于 2013-10-9 10:06 
小小的MA能够在没有management的指示下弄清楚$60 per unit的lose吗?如果没有management的明确指示,他的 ...
I cannot type Chinese at the moment, sorry
Relax, check what I am replying,
I am not saying MA should take full responsibility, Check my first reply, the other person said LZ is totally wrong, I said maybe not 100% right but not completed wrong, based on what is stated on Wiki, I think MA did involve in this issue, as they need to calculate the cost, they need to analysis the industry trend etc.
I am not MA, but according to textbook, no matter CA, CPA or even Uni, in last few years, MA-management accounting/accountant have developed to SMA-Strategic Management Accounting/Accountant, making planning is one duty of MA/SMA, so what you saying “企业结构太臃肿 company structure,市场和决策距离太远 strategy,面对市场的变化 trends analysis”, in my point, they all should include in the duties of SMA, (you can find these topic in any SMA textbook, no matter CA or CPA or Uni) The problem is who actually acted the duties of MA or SMA in this case, I don’t know, maybe Management Accountant itself or maybe as you saying CFO/CEO. If MA or SMA did provide CEO or CFO or whatever person right figures, right analysis etc, CE/FO failed to use that at that time, yes, no problem with MA/SMA. But what if at the first place MA/SMA did not provide right figure, right analysis, who’s fault? Or what if MA or SMA is the actual person who made the business plan at that time?
http://www.charteredaccountants. ... unting-and-Analysis
http://www.cpaaustralia.com.au/c ... nagement-accounting
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