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Management Accountant moves to

Management Accountant which was earlier has moved to its own domain .You will be able to access the blog same as before.

The technical changeover is seamless since Management Accountant blogs on the blogger. I had moments of challenge when I had changed the setting in the domain name control panel. Now I am delighted with the new home

The first post was published in Management Accountant on 25th Nov 2006 "Best Practice Managerial Accounting with MySAP ERP Financials". Then there has been series of articles published that would help the Management Accountants and the aspiring ones.

Few statistics I would like to share with you (readers) about the Management Accountant Blog.

Top 10: Most Read pages on The Management Accountant Blog
  1. Home Page
  2. SAP FICO Interview Questions
  3. Profit Smoothing
  4. Throughput Accounting
  5. SAP FICO Certification Questions 1
  6. SAP FICO Certification Questions 3
  7. SAP FICO Certification Questions 2
  8. SAP or Oracle Financials - which one should I do
  9. Choosing an Accounting Qualification
  10. Cost Audit Awareness in India
Top 10 key words search that leads to The Management Accountant Blog
  1. Profit Smoothing
  2. Throughput Accounting
  3. sap fico interview questions
  4. Learning curve theory
  5. sap interview questions
  6. Management Accountant
  7. IFRS8
  8. fico interview questions
  9. sap fico faqs
  10. Accountant Goals
Top 5 countries where readers of the Management Accountant reside
  1. United States
  2. India
  3. United Kingdom
  4. Australia
  5. Canada
Top 10 My Favourites
  1. Activity Based Management - Dispelling the myths
  2. Resistance to Change
  3. Goal setting your career
  4. Porter's diamond
  5. Honda 50cc imposed strategy
  6. Strategic Drift
  7. Profession vs Professionalism
  8. How to identify a blind spot in your career
  9. Networking and how to use social networking sites
  10. Cost of buying information
Quite often I have received emails from the readers of the Management Accountant blog, about what accounting qualification they should pursue, where to do SAP training and certification and how to set up a website or a blog. Some of the topics are based on the questions posed to me by the readers. Keep writing to me so that I can help you.

The more you participate in various forums, the more you know about the needs and requirements of the professionals. CMA India Portal is one of the outcome of such endeavour where the ideas were discussed with management accountants and portal has been designed to fulfill the networking needs. This portal helps in sharing experiences and exchanging ideas.

Management Accountant Blog has achieved a google page rank of 4/10. All the credit goes to the readers of the Management Accountant blog. On my New Year Resolution, there is a quote

Life is like having a cup of tea.
You sit by the side of the window, lift the cup and take a careless sip,
Only to realize, somebody forgot to put the sugar.
Too lazy to go for it you somehow struggle through the sugarless cup.
Until you discover un-dissolved sugar crystals sitting at the bottom...

With Regards,

Santosh Puthran


Popular posts from this blog

Learning Curve Theory

Learning Curve Theory is concerned with the idea that when a new job, process or activity commences for the first time it is likely that the workforce involved will not achieve maximum efficiency immediately. Repetition of the task is likely to make the people more confident and knowledgeable and will eventually result in a more efficient and rapid operation. Eventually the learning process will stop after continually repeating the job. As a consequence the time to complete a task will initially decline and then stabilise once efficient working is achieved. The cumulative average time per unit is assumed to decrease by a constant percentage every time that output doubles. Cumulative average time refers to the average time per unit for all units produced so far, from and including the first one made.

Major areas within management accounting where learning curve theory is likely to have consequences and suggest potential limitations of this theory.

Areas of consequence:
A Standard Costing

Resistence to Change - Approaches of Kotter and Schlesinger

The Six (6) Change Approaches of Kotter and Schlesinger is a model to prevent, decrease or minimize resistance to change in organizations.
According to Kotter and Schlesinger (1979), there are four reasons that certain people are resisting change: Parochial self-interest (some people are concerned with the implication of the change for themselves ad how it may effect their own interests, rather than considering the effects for the success of the business)Misunderstanding(communication problems; inadequate information)Low tolerance to change (certain people are very keen on security and stability in their work)Different assessments of the situation (some employees may disagree on the reasons for the change and on the advantages and disadvantages of the change process) Kotter and Schlesinger set out the following six (6) change approaches to deal with this resistance to change: Education and Communication - Where there is a lack…

Throughput Accounting

Throughput accounting (TA) is an alternative to cost accounting proposed by Eliyahu M. Goldratt. It is not based on Standard Costing or Activity Based Costing (ABC). Throughput Accounting is not costing and it does not allocate costs to products and services. It can be viewed as business intelligence for profit maximization. Conceptually throughput accounting seeks to increase the velocity at which products move through an organization by eliminiating bottlenecks within the organization.

Cost (or Management) accounting is an organization's internal method used to measure efficiency. Since no one outside the organization uses such internal accounts for investment or other decisions, any methods that an organization finds helpful can be used.

Throughput accounting improves profit performance with better management decisions by using measurements that more closely reflect the effect of decisions on three critical monetary variables (throughput, inventory, and operating expense — defin…