January 2013
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Getting Lean and Mean at Caterpillar with ABM
By David G. DeFreitas, CPA; John W. Gillett, CPA; Ross L. Fink; and Whitney Cox, CPA
By working with the concept of activity-based management (ABM) and layering on its extensive experience with 6 Sigma and activity-based costing (ABC), heavy-machinery builder and distributor Caterpillar has remained a respected global leader in its industry. Here’s how one of the company’s divisions used a new approach with its time-honored ABC methodology to help pull it through the most recent recession and, more importantly, how the new formula has prepared it for the next downturn.
Is Your Organization Managing or Mangling Its Technology Assets?
By Matthew Mouritsen
Proactively managing technology continues to be an important element in safeguarding assets and controlling total cost of ownership. But how many organizations have procedures in place to make sure these important functions are handled efficiently and correctly? To get a sense of this, the author surveyed companies across all types of industries. What he found may surprise you—and could help you and your organization better manage its IT assets.
How Corporate Culture Affects Performance Management
By Raef Lawson, CMA, CPA, CFA; Toby Hatch; and Denis Desroches
Howard Dresner offers six critical measurement criteria that define a performance-directed corporate culture. They are alignment with the mission, transparency and accountability, action on insights, conflict resolution, common trust in data, and availability and currency of information. The authors examine each of these for its impact on the ability of organizations to benefit from their corporate performance management (CPM) systems.
PERSPECTIVES
Insights from the Middle East
TOP LINE
Sustaining IMA’s Growth and Influence in the Profession
TAXES
United States Has Highest Corporate Tax Rates
FINANCIAL REPORTING
Technical Corrections to the FASB’s Codification
ETHICS
Credit Rating Agency Performance Needs Improvement
IMA LIFE
CMA Career Launch
SF BULLETIN
• FSOC Recs on Money Market Funds Would Pose Challenges for Corporate Accounting
• Treasury Exempts Foreign Exchange Swaps from Clearing
• Books: The Conversation Starter
• Sharing Your IMA Life
• Congratulations, New CMAs
EXCEL
Try Excel 2013
ACCESS
Master Budget Project: Direct Materials Budget, Part 2
XBRL
Happy Birthday, XBRL!
TOOLS OF THE TRADE
Logitech UE Smart Radio, Jawbone Jambox, Photoshop and Premiere Elements, Lasser’s Small Business Taxes 2013
TECH FORUM
A Platter of Apps
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