Resources & Publications

Strategic Finance September 2009

September 2009
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Features

Nurturing the Right Customers
By V. Kumar and Bharath Rajan   
Short-term models of profitability often give short shrift to customers, without whom any business is doomed to failure. By concentrating on measuring and improving Customer Lifetime Value (CLV), companies can help ensure that they focus their marketing dollars on the most profitable customers and avoid spending on those who cost too much and return too little.


Developing a Lean Performance Score
By DeWayne L. Searcy, CMA, CIA, CPA   
Many companies in the early stages of a lean effort find it difficult to measure the success of their work. A lean performance score provides an easy-to-understand metric that clearly illustrates the success of a lean implementation. By measuring your organization’s progress in implementing lean, you can better manage the transformation and help ensure the organization fully achieves the desired benefits of going lean.


Are You Being Bullied?
By Olen L. Greer, CMA, and George D. Schmelzle, CPA   
A survey of IMA members found that bullying is as present in the corporate accounting environment as elsewhere, a troubling discovery given the role that ethics and integrity serve in the profession. Bullying in the workplace leads to frequent absenteeism, lowered levels of performance and effectiveness, and unethical behavior on the part of the targeted employees.


What’s Ahead for Internal Auditors?
By Robert Bloom, Chris Luchs, and Mark Myring  
Recent reports from IFAC, COSO, and PricewaterhouseCoopers examine the evolving role of internal auditors. One consistent theme they share is the internal auditor’s role within enterprise risk management. Internal auditors will be increasingly expected to provide risk and control assurance and to identify risks that will hinder an organization’s efforts to achieve its goals. They also will be expected to expand their skill sets as new technology will create a need for greater data analysis and statistical applications.

Columns

PERSPECTIVES
Keeping the Right Balance


TOP LINE
A Year in Review, An Eye to the Future


TAXES
Courts Rule Against Current Deduction of Lease Payments


ETHICS
We Need to Stop Pay-to-Play Corruption


FINANCIAL REPORTING
A Game-Changer for Small-Business Accounting


IMA LIFE
Touching the Future

Departments

SF BULLETIN
• Are You Linked Up?
• Healthcare Legislation
• Executive Compensation Legislation
• IMA’s China Case Competition Is a Hit
• PCAOB Gets New Chairman and Standard
• Books: Wildly Successful Initiatives


EXCEL
Entering Dates without a Slash, Times without a Colon


ACCESS
Basic Access Macros


TOOLS OF THE TRADE
Kodak Zi8 Pocket Video, Toshiba NB 205 Netbook, Sony PRS 300 Pocket Reader, BodyGuardz


TECH FORUM
The Redmond Bellwether

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