Opinion
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Variance analysis – fixed overhead variances
Various definitions and terminology appear in texts in management accounting on the subject of the preparation and interpretation of fixed…
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An accountants guide to the top issues in technology
In the early 1980s, when desktop computing and communications capabilities became affordable, practitioners began to realize that understanding basic hardware…
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Career Success Strategies
Business is constantly changing, and so are the demands placed on accountants. New challenges arise, niche specialties emerge and accounting…
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Asset management in the new accounting world
Responding to the recent controversy on the quality of spreadsheets used for fixed asset management registers, FMIS director Vicky Stanley…
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Targeting Spreadsheet Data
Have you ever needed to analyze a specific group or range of data in a complex spreadsheet with many rows…
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Harmonising strategic marketing and finance
Mike Wilman is of the opinion that marketing as a strategic tool links the functions of Marketing and Finance. He…
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Take the guesswork out of marketing spend
Increases in marketing spending are often ineffective. So streamline it now to maximise impact. Although many companies have increased their…
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Flowcharting Made Simple
As accountants advance into higher managerial positions and take on more strategic responsibilities, many find that flowcharts and similar graphic…
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IAS 36 – Impairment of Assets
International Accounting Standard IAS 36, Impairment of Assets, is the first accounting standard that deals comprehensively with the impact of…
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A world without the Internet
Imagine a world without the Internet. Without e-mail. Without Windows or Apples. Heck, for that matter, imagine a world without…