عرض العناصر حسب علامة : الربح
الأحد, 25 يونيو 2023 08:48
رسالة ماجستير: مدى إمكانية تطبيق مدخل محاسبة ترشيد الفاقد كأحد متطلبات إعادة هندسة نظم المحاسبة الإدارية
في ظل بيئة التصنيع الحديثة والتطورات التكنولوجية المتلاحقة والمستمرة، واشتداد المنافسة بين المنشآت الصناعية، وحرصاً على أن يكون للمنشآت الصناعية في قطاع غزة دور في هذه المنافسة، والاستمرارية في نشاطها، والحفاظ على حصتها السوقية، جاءت هذه الدراسة التي تتناول مصانع المشروبات الغازية والعصائر في قطاع غزة، بعنوان "مدى إمكانية تطبيق مدخل محاسبة ترشيد الفاقد كأحد متطلبات إعادة هندسة نظم المحاسبة الإدارية".
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الثلاثاء, 11 أكتوبر 2022 12:26
رسالة دكتوراه: مدى فاعلية الإفصاح المحاسبي عن تكلفة التأهيل المهني المستمر على الربح والربحية
هدفت الدراسة الى بيان مدى فعالية الافصاح المحاسبي عن تکلفة التأهيل المهني المستمر على ارباح منشآت الاعمال وربحيتها.
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الخميس, 23 سبتمبر 2021 11:36
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المحتوى بالإنجليزية
Moving from talk to results at firms
By Tony Zecca
June 02, 2021, 12:23 p.m. EDT
4 Min Read
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At most professional service firms, talking about what the firm and partners need to do to drive growth, improve profitability, create a better culture, and create a link between goals and accountability ends up just being talk.
Talking about the things that need to change is easy. Discussing and agreeing on how to change, what needs to change, and whose responsibility it is to drive the change is where the gap between talk and results just never ends. It’s like being on a treadmill where you keep walking but stay in the same place. Here’s how to get off that treadmill and move your firm from talk to results.
The challenge
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The major challenges blocking most firms from achieving success are fairly common. When I talk to partners from six- to 150-partner firms as part of our diagnostic model, those six or eight “challenges” blocking success are so common. The challenge is never seeking and gaining agreement on what needs to change. Why then is it so difficult to actually do something to create the changes that everyone agrees need to take place?
The challenge that most firms encounter is the lack of “POWER.” What does that mean?
"P" is for purpose. To move from talk to results, everyone has to understand the purpose, the big "why." No one commits to change unless they understand why the change is needed. Without understanding the why, it becomes too easy for partners to let day-to-day things get in the way. The result is just talk.
"O" is for ownership. Change does not happen unless someone owns the change and commits to getting it done. Ownership can be assigned by the managing partner, but true ownership happens when someone steps forward and asks for responsibility. Ownership does not always have to reside with a partner. There are so many benefits to allowing a senior staff person to take ownership.
"W" is for willingness. There has to be willingness to change. To implement an effective model of goals and accountability tied to partner compensation is a huge challenge in many firms and can only be successfully implemented if the partners are willing to change and be held accountable. Another often-used term for willingness is “buy-in.” The truth is, if there is no buy-in to the change, it will not happen, and most firms can look to their past to find all the skeletons of past changes that never got implemented. Willingness to change is like the air that we breathe.
"E" is for environment. With firms I work with, those six or eight major strategic initiatives (changes) that are critical to future success only get implemented when the environment exists to drive implementation. If the focus on and commitment to implementing the agreed upon changes take a second seat to billable hours or the excuse of “I am too busy with client stuff,” and the managing partner and/or executive committee buy into that, then no change will ever take place. The bottom line is there are way too many excuses that partners make, and management accepts that creates the environment of, “Let’s get through today,” versus “Let’s create the tomorrow this firm needs.”
"R" is for resolve. The road to change is not easy, and there are any number of obstacles that will rear their ugly heads as you walk down the road of change. You need to just keep walking down that road and not let all those distractions get in the way of successfully implementing the changes you agreed to. Clear and effective project management focused on results contributes to the resolve to get it done.
At your next partner retreat focused on strategy and growth, change the paradigm of the past where talk was plentiful, but results were scarce. Talk through the changes or strategies that need to be implemented to achieve the goals that the firm is seeking. But, move from talk to power by addressing each of the components of the POWER model. Leave the retreat with all the partners understanding the P (purpose), the O (creating ownership), the W (commitment and willingness to change), the E (focus on results and accountability) and the R (does everyone have the resolve to see it through).
The question is, does your firm have the power to move from talk to results? It’s simple, really. If you don’t, the firm will just continue having partner retreats, summits or meetings to talk about what needs to change without ever driving the firm and partner performance to where it needs to and should be. You can’t embrace and win in a future that is paralyzed by inaction versus harnessing the power to create the future your firm needs to thrive.
Commitment and a clear understanding of the power you create will always move your firm from talk to results. You have to change the paradigm if you are going to change the result. The lifeblood of any accounting firm is growth: gaining more clients, building revenue and profits. No firm can stand still and just keep doing what it has always done. You have the power to change and create the future your firm deserves. Do your partners share the power, or are they happy to just stand on the sidelines?
Far too many firms are stuck doing the same old things and expecting different results. The model for creating real and lasting change in your firm is to harness the power, create the environment of success, and create the firm you want.
In most firms, as in life, you can learn from the past or continue to do the same old things that have not worked for you. The past is written, but the future is yours to create. Creating a future based on the past will just keep you on that treadmill to nowhere. As a managing partner, you can begin to create a more successful future for the firm by harnessing the power to break from the challenges that continue to block your firm’s potential.
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الخميس, 11 مارس 2021 12:54
اكتساب وقت ثمين من خلال التكنولوجيا
يكمن جمال الحركة الراديكالية في أنها كانت دائمًا قائمة على الابتكار
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المحتوى بالإنجليزية
Gaining valuable time through tech
By Jody Padar
March 09, 2021, 11:51 a.m. EST
5 Min Read
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I have been talking about accounting firm transformation for so many years now that sometimes it seems like I’m on repeat. What was “radical” five or ten years ago — the cloud, for example — is now a reality for pretty much every firm.
The beauty of the radical movement is that it’s always been based on innovation. It used to be that we were waiting for tech to catch up so we could really go full throttle with transformation. But the tech we need to radically transform our firms and add back valuable time is already here. Here’s how to harness it.
The why
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Why should you invest in a best of breed tech stack? Why do you want to upend your current processes and migrate clients to a new model?
The truth is that inefficiency is costing you money and opportunities.
It’s harder to see in a firm that bills by the hour, but inefficiency is still there. Take last year — how many more of your clients came to you and your staff for help with everything from PPP loan forgiveness to cash flow forecasting? What other advisory services did you provide? If a firm wasn’t positioned to offer these services or didn’t have the capacity to offer them, that’s a problem. It’s hard to focus on advisory when you’re busy doing data entry and repetitive tasks.
If you know your people are busy, but you can’t tell if they’re efficient or even effective, there is a better way.
Data is the catalyst for change
What data, you might ask? Data gleaned from team surveys, interviews with key personnel and timesheets.
Information from data gathering can be grouped into four categories:
Pricing: Billing rates, scope mismanagement and allocation of hours;
People: Staff to manager ratio, communication, professional responsibilities and specialization;
Process: Documentation, silos, duplication and standardization; and
Technology: Replacing antiquated tasks with automated tech, in-house tech experts.
Your goal will be to look at each of these areas eventually, but transformation can still be achieved one area at a time. Let’s dive into each of these areas more.
Pricing
One of the many challenges with hourly billing is that hourly rates tend to remain stagnant year after year. As client size and/or scope increases, too often the billing rate stays the same. This in turn lowers the value capture.
That challenge is often made worse with scope creep; an area where teams need training. They need to be aware of what is included in an engagement and what’s not, and have the ability to communicate with the client and say, “I can absolutely help you with this, but it’s outside the scope of our engagement and I will need to charge for it.”
This is where pricing strategy comes in. Look at the services your current client base is buying and organize offerings into packages that align with those services. Make sure everyone knows the parameters of what’s included and encourage (and train) your team to communicate with clients better.
You also want to find out how hours are allocated across the firm. A common issue firms experience is that their highest value resources — partners and managers — are doing lower-value work. This drives up the cost of engagements and erodes profitability. What to do? Train your staff on how to deliver advisory services. Remove some of their workload with automated tech. It’s a win-win.
People
Speaking of staff, managers and partners, do you know what the staff-to-manager ratio is at your firm? You should. The top 25 CPA firms had an average 19:1 ratio as of 2018. If your firm moved closer to that benchmark, you’d likely see a contribution margin increase of around 60 percent. For that to happen, you will need to increase staff capacity by around 16 percent and shift 400 hours or so from partners and managers to staff. It can be done with tech.
You may also consider splitting up managers so they can specialize in a certain area. Specialization boosts value — it saves time, allows new services that can be developed and sold, and lets people thrive according to their skill set and personality. For example, a mid-size firm might have bookkeeping, accounting advisory and tech advisory as their three core areas. Restructuring processes is often the first stage in team specialization.
Process
Your goal here is to create standard processes that every team, office and department will follow. Without standardization, your clients can’t expect consistent results. Once you have your processes documented and standardized, how do you communicate that to the organization?
In this way, you can help guide clients toward best practices, instead of letting them decide how your workflow happens. (Paper receipts, anyone?)
Look for the results from staff surveys and stakeholder interviews. Identity silos, document every process for every service, and look for duplicates of any step in the process.
Tech
Last, but certainly not least, if there is an available tech option that automates an antiquated or repetitive process, run toward it with open arms. This will free up so much time within your firm.
You’ll also need people in your firm who are tech specialists. Not tech-certified CPAs, but more like in-house technicians with accounting backgrounds who understand how AI and tech impact accounting workflow. These people are leaders and will spearhead the firm’s tech-driven initiatives. You need an accounting tech visionary if you will.
Tech alone can’t fix broken processes, but when better tech plus standard processes, the result is like magic. As your firm integrates technology, the pricing model must evolve.
Automation tech lets firms scale up without adding more staff or hours. What does it take for a mid-size firm to sustain 2 percent quarterly growth? If a firm operates “as-is,” it cannot achieve that growth without hiring an additional staff person. However, a firm with substantial tech assistance can gain around 9,000 hours a year to reinvest in training, technology, advisory and growth.
After all, the business we’re in is bigger than accounting. Accounting is one piece of the entire pie.
If your vision for the firm doesn’t include filling hours with additional work, there’s something to be said about going home early. That too can be transformational in other ways.
How will you spend your time in 2021?
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تكنولوجيا المعلومات
الإثنين, 07 سبتمبر 2020 09:13
دراسة ماجستير: أثر تطبيق نظام محاسبة التكاليف المبني على الأنشطة ABC على تعظيم الربحية
لم يعد الهدف الرئيس للمحاسبة قاصراً على تسجيل العمليات المالية للمنشاة، وبالتالي تحديد مركزها المالي ونتائج عملياتها في نهاية فترة زمنية معينة، بل تعدي ذلك خصوصاً في العقود الأخيرة ليصبح أداة قياس لعمليات المنشأة وربحيتها ولما كان الشغل الشاغل لإدارة المنشأة هو استمراريتها وتعظيم ربحيتها مع الآخذ في الحسبان قدرتها على المنافسة في السوق الذي تعمل فيه لذا أصبح من الضروري لها أن تبحث عن بدائل أخرى لتعظيم ربحيتها وضمان استمراريتها غير البديل التقليدي المعروف وهو رفع الأسعار
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الخميس, 09 سبتمبر 2021 07:56
دراسة ماجستير: دور محاسبة المسئولية في تحقيق الميزة التنافسية في الشركات الصناعية السعودية
لم يعد يقتصر دور المحاسبة على تسجيل الأحداث التاريخية فقط وإنما تعددت أدوارها لتصبح المساهم الأكبر في عملية إعداد وتقديم الخطط المستقبلية للشركة، وامتد عمل المحاسب ايضاً إلى وضع آليات وأدوات يمكن من خلالها تقييم الأداء ومعرفة مدى إنحراف المنشآت عن مسارها، ومن هنا ظهرت المحاسبة الإدارية كعلم يبحث في هذه الجوانب من خلال ما تقدمه من معلومات مالية تفيد مدراء المنظمات من تحديد الأهداف المستقبلية بالإستعانة بهذه المعلومات المالية لتفيدهم في إتخاذ قراراتهم ووضع خططهم المستقبلية
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الخميس, 09 سبتمبر 2021 08:54
دراسة ماجستير: استخدام مدخل القيمة الإقتصادية المضافة في تقييم الأداء المحاسبي للشركات
شهد العالم ولا يزال يشهد تحولات وتطورات كبيرة على جميع المجالات خاصة الجانب الاقتصادي منها ، ومن أهمها تناقص أهمية عوامل الإنتاج المادية مقابل تزايد أهمية العوامل غير المادية (غير ملموسة) ، والتي تتمثل في التدريب والتطوير والمعرفة والتكنولوجيا وغيرها من العوامل
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الأحد, 16 أغسطس 2020 09:53
دراسة ماجستير: تطوير إعداد الموازنات بمنظمات المجتمع المدني واختبار تطبيق أساليب الموازنة على أساس النشاط
هناك العديد من التحديات التي تواجه المنشآت وتحيد من كفاءة استخدامها لمواردها المختلفة المتاحة مما يستلزم التخطيط الملائم لهذه الموارد خاصة في ظل ما تمر به مصر من ظروف منذ مطلع عام 2011 وحتى الآن وفي ظل العجز المتزايد وغير المسبوق في الموازنة العامة للدولة
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الأربعاء, 12 أغسطس 2020 13:10
دراسة ماجستير: محددات التكلفة لخدمات الرعاية الصحية بالمملكة العربية السعودية
يمثل قطاع الرعاية الصحية أهمية كبرى لكافة دول العالم نظراً لاعتباره أحد أهم قطاعات البنية التحتية جنباً إلى جنب مع قطاع التعليم والنقل والمواصلات وهو أحد القطاعات الأساسية للمنظومة الاقتصادية بمختلف دول العالم وتتلخص مهامه في توفير الخدمات الطبية لرعاية المرضى
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