Operational accounting and control: information base for timely management decisions

Dial Control Management Information Base using SMIv2

Status of this Memo This document specifies an Internet standards track protocol for the Internet community, and requests discussion and suggestions for improvements. Please refer to the current edition of the "Internet Official Protocol Standards" (STD 1) for the standardization state and status of this protocol. Distribution of this memo is unlimited. Abstract This memo defines a portion of t...

Information Security Management Accounting

A Framework for Cost-Aware Process Management: Generation of Accurate and Timely Management Accounting Cost Reports

Organisations are constantly seeking efficiency improvements for their business processes in terms of time and cost. Management accounting enables reporting of detailed cost of operations for decision making purpose, although significant effort is required to gather accurate operational data. Business process management is concerned with systematically documenting, managing, automating, and opt...

Integration of the Decisions Associated with Maintenance Management and Process Control for a Series Production System

This paper studies a series production system through the integration of the decisions associated with Maintenance Management (MM) and Statistical Process Control (SPC). Hence, the primary question of the paper can be stated as follows: In a series production system, how can the decisions of MM and SPC be coordinated? To this end, an integrated mathematical model of MM and SPC is developed. Usi...

Diminishing Role of Accounting Information for Investment Decisions

The level of stock prices on capital markets no longer reflects only the financial health of companies, and invest‐ ors do not carry out their investment decisions based on classical fundamental analyses using accounting informa‐ tion. The level of the diminishing role of accounting information for investment decisions was proven by Lev and Zarowin with a sample of 1,300 companies during the ye...