Resources & Publications

September 2013
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Individual Articles

“So You Need an Appraisal?”
By Alfred M. King, CMA, CFM
With fair value emerging as a new standard in financial reporting, a problem you might face is how to determine current value instead of the original cost of tangible or intangible assets. There’s a series of practical questions you should ask when you’re selecting an appraisal or valuation specialist.


Business Transformation in a Post-Functional World
By Art Worster; Thomas R. Weirich, CPA; and Frank Andera
By evolving from a world where business operations are functionally understood to one where enterprise resource planning (ERP) applications let you understand the logical relationships between functions, you will not only improve performance but also enhance your role as gatekeeper of project success. Knowledge of how business process logic leads to high-level performance is key in a post-functional world.


EPM in Manufacturing: Finally Coming of Age
By Dean Sorensen
Because the needs of manufacturing and supply chain organizations (MSCOs) are different from those of other sectors, the value of enterprise performance management (EPM) applications can range from merely tactical in smaller, less complex MSCOs to strategic and critical for the integration of finance and operations at more complex enterprises. At larger MSCOs, EPM can be a key enabler of finance functions.


Using Financial Models as a Value-Added Management Tool
By Kreag Danvers, CMA, CFM, CPA, and Thomas Oliver
Financial modeling is an important skill for management accountants because models support planning and controlling efforts and strategic decision making. Developing modeling skills will enable you to build your own professional repertoire and intellectual capital, expand your career opportunities, and provide a wide range of value-added services to make you a more important member of the finance and management team.

Columns

PERSPECTIVES
Ethics Always Applies


TOP LINE
Not Your Grandmother’s, or Grandfather’s, IMA


TAXES
Hidden Hazards in Foreign Probate


ETHICS
Should Evaluations of Corporate Trustworthiness Be Trusted?


FINANCIAL REPORTING
Practical Lessons in Preparing Disclosures


IMA LIFE
The CMA in China

Departments

SF BULLETIN
• New SEC Task Force on Financial Reporting
• GAO Attests to Value of Auditor Attestation
• Ettore Barbatelli
• Books: Be an Organizational Survivor


EXCEL
Extracting Matching Records with an Array Formula


ACCESS
Master Budget Project: Manufacturing Overhead Budget


XBRL
XBRL SEC Filings Are Hampered By Errors


TOOLS OF THE TRADE
Garmin Head-Up Display, Modo: Modular Desktop Organizer, Pico Projector, Amped High-Power Router


TECH FORUM
The WordPress Dynasty


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