{"title":"战略管理会计企业目标与生产战略","authors":"O. Leonard, A. Ndukwe, I. Madumere","doi":"10.4314/SOPHIA.V9I1.38765","DOIUrl":null,"url":null,"abstract":"No organisation operates without a focus and this focus can be termed objective or goal; which should be clearly slated. This study therefore looked at Strategic Management Accounting Corporate Strategy and Production objectives. The study samples are selected manufacturing firms in Port Harcourt. Questionnaires were distributed and the data collected were put into problems of which projected solutions were drawn. Based on the solutions, it was concluded that in considering any new alternative strategies the overall objective of the business must be considered. Divisional and departmental managers should be involved in the day-to-day operational problems, which may involve manpower, material, machinery, product quality or other problems which can be very time consuming. Finally, the internal and external environments will change during the implementation time period, and that management should be aware of the factors that are or can cause problems in achieving the strategic objectives. SOPHIA: An African Journal of Philosophy Vol. 9 (1) 2006: pp. 101-106","PeriodicalId":339933,"journal":{"name":"Sophia: An African Journal of Philosophy","volume":"42 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2007-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Strategic Management Accounting Corporate Objective and Production Strategy\",\"authors\":\"O. Leonard, A. Ndukwe, I. Madumere\",\"doi\":\"10.4314/SOPHIA.V9I1.38765\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"No organisation operates without a focus and this focus can be termed objective or goal; which should be clearly slated. This study therefore looked at Strategic Management Accounting Corporate Strategy and Production objectives. The study samples are selected manufacturing firms in Port Harcourt. Questionnaires were distributed and the data collected were put into problems of which projected solutions were drawn. Based on the solutions, it was concluded that in considering any new alternative strategies the overall objective of the business must be considered. Divisional and departmental managers should be involved in the day-to-day operational problems, which may involve manpower, material, machinery, product quality or other problems which can be very time consuming. Finally, the internal and external environments will change during the implementation time period, and that management should be aware of the factors that are or can cause problems in achieving the strategic objectives. SOPHIA: An African Journal of Philosophy Vol. 9 (1) 2006: pp. 101-106\",\"PeriodicalId\":339933,\"journal\":{\"name\":\"Sophia: An African Journal of Philosophy\",\"volume\":\"42 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2007-08-27\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Sophia: An African Journal of Philosophy\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.4314/SOPHIA.V9I1.38765\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Sophia: An African Journal of Philosophy","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.4314/SOPHIA.V9I1.38765","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
任何组织的运作都离不开一个焦点,这个焦点可以称为目标或目标;这应该被明确地列出来。因此,本研究着眼于战略管理会计、企业战略和生产目标。研究样本是在哈科特港选定的制造企业。发放调查问卷,并将收集到的数据放入问题中,并绘制预测的解决方案。基于这些解决方案,得出的结论是,在考虑任何新的替代战略时,必须考虑业务的总体目标。部门和部门经理应该参与日常的运营问题,这些问题可能涉及人力,材料,机械,产品质量或其他可能非常耗时的问题。最后,内部和外部环境在实施期间会发生变化,管理层应该意识到在实现战略目标方面正在或可能导致问题的因素。《非洲哲学研究》Vol. 9 (1) 2006: pp. 101-106
Strategic Management Accounting Corporate Objective and Production Strategy
No organisation operates without a focus and this focus can be termed objective or goal; which should be clearly slated. This study therefore looked at Strategic Management Accounting Corporate Strategy and Production objectives. The study samples are selected manufacturing firms in Port Harcourt. Questionnaires were distributed and the data collected were put into problems of which projected solutions were drawn. Based on the solutions, it was concluded that in considering any new alternative strategies the overall objective of the business must be considered. Divisional and departmental managers should be involved in the day-to-day operational problems, which may involve manpower, material, machinery, product quality or other problems which can be very time consuming. Finally, the internal and external environments will change during the implementation time period, and that management should be aware of the factors that are or can cause problems in achieving the strategic objectives. SOPHIA: An African Journal of Philosophy Vol. 9 (1) 2006: pp. 101-106