Just spoke at the Austrian Financial Controller conference, organised by Contrast, the largest training and consulting firm in the market. “Controlling” in the German-speaking world is already a more strategic role than management accounting offers in the UK or US. Strategy seems to feature little in either the Chartered Institute of Management Accountants (CIMA) or the Institute of Management Accountants (IMA) – neither body’s professional qualifications appear to offer any content on ...Continue Reading → Share
One specially useful case where resource attributes arise is when one resource brings access to other potential resources, most often customers…
One specially useful case where resource attributes arise is when one resource brings access to other potential resources, most often customers – a new product makes it possible to sell to a certain number of previously unavailable customers, and adding a new distributor makes it possible gives access for our products to their end-customers, for example. We describe the first ...Continue Reading → Share
There are a few candidates for title of the most useful framework in strategy dynamics – and this is sure one!
The “quality curve,” lays out the quality profile of individual items within a certain type of resource. It shows how much each item – each customer, product, employee, etc. – contributes to some important measure of quality.The upper part of the following figure shows an example, constructed by showing first the revenue from a company’s largest customer, then adding the ...Continue Reading → Share