Management Accounting Quarterly

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Articles in Spring, 2005 issue of Management Accounting Quarterly

• OEC management-control system helps China Haier Group achieve competitive advantage; the combination of a new corporate culture that emphasizes excellence, a changed business strategy, and a management-control system of work rules and discipline turned a
  by Thomas W. Lin
• Cost management by customer choice: a case study demonstrates how activity information can be used to better determine customer strategy and enhance profits
  by Eileen Peacock
• The perils and promises of advanced costing in government contracting: it would behoove federal government contractors to adopt activity-based cost management, but there are many obstacles. Here is an approach for overcoming them
  by Wm. Leon Grange
• How management accountants make physicians' practices more profitable; the key to profitability is to use cost analysis by determining a practice's cost structure and using those costs to evaluate contracts, allocate bonuses equitably, and make strategic
  by Marsha Scheidt