The Evolution of Management Accounting Robert S. Kaplan The Accounting Review‚ Vol. 59‚ No. 3. (Jul.‚ 1984)‚ pp. 390-418. Stable URL: http://links.jstor.org/sici?sici=0001-4826%28198407%2959%3A3%3C390%3ATEOMA%3E2.0.CO%3B2-F The Accounting Review is currently published by American Accounting Association. Your use of the JSTOR archive indicates your acceptance of JSTOR’s Terms and Conditions of Use‚ available at http://www.jstor.org/about/terms.html. JSTOR’s Terms and Conditions of Use provides
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A memorandum‚ also called a memo for short‚ is a rapid and proficient means in which management‚ employees‚ internal clients‚ and other office personnel communicate internally. The length of a memo can vary‚ depending upon the subject matter. A memorandum‚ also called a memo for short‚ is a rapid and proficient means in which management‚ employees‚ internal clients‚ and other office personnel communicate internally. There is nothing complicated about writing a memorandum. Some companies may even
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Introduction In the condom industry‚ it cannot be denied that one of the world leading company name “Durex” will always be on the top ranked in almost every competition and survey. The UK based condom company has been manufactory condom for nearly 80 years and is not only the condom manufactory company but also provide the well being products such as cream‚ lotion‚ and vibrator. In 1915‚ “LA Jackson” founded The London Rubber Company‚ which providing barbershop supply and imported condom supply
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Memorandum To: John Smith From: J.K Rowling Re: Change in business organization Date: December 12‚ 2000 ------------------------------------------------- It is my understanding that you wish to expand your company and are curious about what business organization would best fit your needs. I have attached a brief description of the most popular forms of business organization and hope that they will help you understand the perks and drawbacks associated with each. Below I have
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3112IBA Tutorial Discussion Preparation Sheet Case: ...... Navitas vs. Kaplan .... Key facts of the case: Navitas business strategy has changed over time from a narrow focus on pathway education for international students into universities in Australia ‚ it wants to grow and be profitable (it is a listed company but no specific growth rate is mentioned); its services are programs either leading to or within higher education in English-speaking countries. Its customers are students‚ particularly
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MEMORANDUM To‚ Henry Willings‚ Chairman‚ From: Jhoren Austria Community Development Department San Carlos City‚ PHILS. 2120. September 27‚ 2014 Subject: Meeting for the Comprehensive Plans of Company’s Growth This to inform all the project heads and team leaders that management has decided to conduct a meeting on 27.09.2014. The agenda of the meeting is to discuss the comprehensive solutions provided by the experts and management to grow the company in this competitive market. Therefore
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BOY SCOUTS OF TH E PHILIPPINES NATIONAL OFFICE Manila 06 February 2013 NATIONAL OFFICE MEMORANDUM Number 08 series 2013 TO : Regional Scout Directors‚ Council Scout Executives and Officers-in-Charge 30th ASIA-PAPCIFIC REGIONAL SCOUT JAMBOREE SUBJECT : 1. We are pleased to inform you that upon the invitation of the World Scout Bureau/Asia-Pacific Region the 30th Asia-Pacific Regional Scout Jamboree will be hosted by the Scout Association of Japan. The Boy Scouts of the Philippines (BSP) will
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MEMORANDUM OF AGREEMENT KNOW ALL MEN BY THESE PRESENTS: This Agreement is executed this ____ day of ___________ by and between: NAME OF THE ESTABLISHMENT at ADDRESS. represented by its General Manager‚ NAME‚ hereinafter referred to as FIRST PARTY. COLLEGE OF INTERNATIONAL TOURISM AND HOSPITALITY MANAGEMENT (CITHM) – LYCEUM OF THE PHILIPPINES UNIVERSITY (LPU-MLA) with office address at Muralla Corner Real Streets‚ Intramuros‚ Manila represented by MA. CHRISTINA G. AQUINO‚ OFFICER IN-CHARGE
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MEMORANDUM PANTAI HOSPITAL KUALA LUMPUR DATE: July 19‚ 2011 TO: Ms Engku Marina Engku Hatim‚ Chief Executive Officer FROM: Ms Wendy Lee‚ Customer Service Executive Wendy SUBJECT: IMPROVING ON THE HOSPITAL SERVICES As you have requested‚ the purpose of submitting this report is to provide further information and suggestion on how to improve the services of the hospital. My recommendations are based on my own observation‚ patients’ feedbacks and my personal interaction with the colleagues
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Activity-Based Systems: Measuring the Costs of Resource Usage Robin Cooper and Robert S. Kaplan Robin Cooper is a Professor at the Claremont Graduate School and Robert S. Kaplan is a Professor at the Harvard Business School. This paper describes the conceptual basis for the design and use of newly emerging activity-based cost (ABC) systems. TVaditional cost systems use volume-driven allocation bases‚ such as direct labor dollars‚ machine hours‚ and sales dollars‚ to assign organizational expenses
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