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Spring 2006

MAQ Spring 2006 Cover


By Chee W. Chow, Ph.D., and Wim A. Van der Stede, Ph.D.
A survey of manufacturing managers examining the types and combinations of performance measures that companies use provides a systematic understanding of the advantages and benefits of financial, nonfinancial, and subjective measures.
By Sidney J. Baxendale, DBA, CMA, CFM, CPA; P.S. Raju, Ph.D.; and Mahesh Gupta, Ph.D.
To get the best results from an activity-based costing system, the right cost objects must be selected. The authors have developed guidelines for choosing cost objects that help guide small businesses to enhanced profitability.
By Surendra P. Agrawal, Ph.D., CMA, CPA; Zabihollah Rezaee, Ph.D., CMA, CPA, CIA; and Hong S. Pak, Ph.D., CPA
To be truly effective, continuous improvement must begin at the activity level. The authors present a model that divides activities into four categories and then employs a strategy to eliminate the activities that do not add value or are not needed.
By Sandra B. Richtermeyer, Ph.D., CMA, CPA; Martin M. Greller, Ph.D., and Sean R. Valentine, DBA
Measuring individual employee's perception of "corporate ethical values" can provide a better picture of the awareness and effectiveness of a company's ethics policies. Benchmark yourself with the results of a survey of IMA members and learn steps to improve the ethical perceptions in your organization.
By Thomas B. Sanders, Ph.D.
Nonpublic companies often need a bank seasonal line of credit, but estimating the amount needed is often difficult. The author presents a simple statistical method that provides potentially more accurate estimates.