Company-A was a manufacturer producing simple procedures

Management Accounting 1
MANAGERIAL ACCOUNTING
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Management Accounting 2
MANAGERIAL ACCOUNTING
Abstract
Company-A was a manufacturer producing simple procedures with less raw materials as
well as less steps in the process of manufacturing. The paper analyzes the case of a new
management accounting system (MAS) implementation in Company-A to establish whether
MAS is relevant to the contemporary organizations and also to showcase whether the system
selected for Company-A and the associated functions were suitable to allow the firm scoop
maximum benefit.

Management Accounting 3
Table of Contents
Abstract............................................................................................................................................2
1. Examples of MAS Methods and/or Techniques..........................................................................4
2. MAS Relevance to Contemporary Organizations:......................................................................4
i) Case Company Evidence Examples.........................................................................................4
Ii) Compare and Contrast Oboh and Ajibolade (2017) and Watts Et Al. 2014 Findings............8
3. Conclusion on MAS Relevance...................................................................................................9
4. Outcomes or Lessons Learned...................................................................................................10
A. Watts et al. (2014) Study Lessons/Outcomes.......................................................................10
B. Oboh and Ajibolade (2017) Study Lessons/Outcomes.........................................................12
Conclusion.....................................................................................................................................13
References......................................................................................................................................14

Management Accounting 4
1. Examples of MAS Methods and/or Techniques
The Company A was trapped in a dilemmatic decision to make on which specific MAS to
be implemented among the following techniques of MAS; ABC, BSC, Value Chain Analysis
VCA, JIT, TQM. Thus Company-A decided to hedge and subsequently implemented an array of
methods of MAS. Company-A built a system into SAP R/3 system which integrated ABC, BSC,
JIT, TQM, benchmarking and standard costing. Every user of this system was capable of seeking
information anchored on any of such techniques, nonetheless, they stood underutilized when
compared with original intention (Maas, Schaltegger and Crutzen 2016). Subsequently, the
company A realized that ABC/ABM, in its standard form besides BSC and to some extent, JIT
remained extremely sophisticated for their demands or needs. From the case, it is learned that
while a system allowed for the utilization of such techniques interdependently of one another, the
Company A’s decision to generalized its process and used certain key elements of every
scorecards, undertook infrequent systematic internal and external benchmarking, used certain
suppliers and certain deliveries just-in-time and have developed their independent TQM
iteration, which integrated safety was ill-advised (Watts, Yapa and Dellaportas 2014).
2. MAS Relevance to Contemporary Organizations:
i) Case Company Evidence Examples
There is enormous evidence to justify the relevance of MAS to the needs of the decision
makers. As observed in the case of Company A, its structure is designed in a manner that its head
office stays in control of every division on strategic level with each division autonomously
operating in terms of making operational decisions. When describing the use of Management
Accounting Information (MAI), it is unraveled that every level of management use the MAS in a