Category: (c) American Institute of Certified Public Accountants. Contact AICPA for permission to reproduce this article.

— (c) American Institute of Certified Public Accountants. Contact AICPA for permission to reproduce this article., Mergers & Acquisitions —

Key considerations for cross-border M&A planning

22/02/2019

By Scott Whitaker and Andrew Scola Financial, legal, social, and political factors play particularly important roles in cross-border transactions. Every merger and acquisition is different, and the integration of each deal faces different challenges. Financial, legal, social, and political factors need to be considered in all deals but may be more important in a cross-border… Read More Key considerations for cross-border M&A planning

— (c) American Institute of Certified Public Accountants. Contact AICPA for permission to reproduce this article., Information Technology —

Solve problems with linear programming and Excel

22/02/2019

By Clarence Goh, Ph.D. Management accountants tasked with figuring out the way to make the most of limited resources can employ a form of mathematical optimisation to determine the best approach. A management accountant’s knowledge of relevant revenues and costs is important for many decisions, among them capital budgeting, outsourcing, special orders, product mix, and the… Read More Solve problems with linear programming and Excel

— (c) American Institute of Certified Public Accountants. Contact AICPA for permission to reproduce this article., Performance Management —

How to plan for sustainable growth

22/02/2019

By Neil James Rapid change is creating an ever-increasing array of challenges to building sustainable and profitable businesses. These challenges (summarised in the graphic “Emerging Challenges in the Business Environment and Their Impact on Planning”) impact all operations but place particular pressure on business planning. The environment of volatility, uncertainty, complexity, and ambiguity, also called… Read More How to plan for sustainable growth

— (c) American Institute of Certified Public Accountants. Contact AICPA for permission to reproduce this article., Careers —

The CFO as a chief risk manager

16/02/2018

By Paul L. Walker, CPA, Ph.D., and Mark L. Frigo, CPA, CGMA, Ph.D. Disruption is driving risks for every organisation. CFOs can play a critical role in helping organisations proactively manage them and create value. The role of the CFO in managing enterprise risk and creating future value continues to evolve in this dynamic and… Read More The CFO as a chief risk manager

— (c) American Institute of Certified Public Accountants. Contact AICPA for permission to reproduce this article., Business Management, Performance Management —

Modernising cost management systems in emerging economies

16/02/2018

By Anil Kshatriya, ACMA, CGMA To reach their full potential, small and midsize companies in emerging countries must pay special attention to modernising their cost management. Companies in emerging economies that are labour-intensive and technologically under-invested must give special attention to cost management. A strong culture of cost-consciousness translates into bottom-line growth, but limited resources… Read More Modernising cost management systems in emerging economies

— (c) American Institute of Certified Public Accountants. Contact AICPA for permission to reproduce this article., Business Management, Enterprise Risk Management, Risk Management —

5 steps to prevent complex inventory frauds

16/02/2018

By Cecilia Locati, FCMA, CGMA Fraudsters are becoming increasingly creative. Here’s how SMEs in the manufacturing sector can guard against losses. When we think about inventory theft, we often think of a sales assistant stealing a product from a shop stockroom or an employee carrying away items from a warehouse. Although these are common forms… Read More 5 steps to prevent complex inventory frauds