The Contribution of Simulation to the Conception and Interpretation of Scorecards and Management Accounting
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1996
- ISIDORE Id: 10670/1.3e5813...
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epistemology indicator simulation operating reportSujets proches
Methods of analysis Analysis and chemistry Analytical methods Chemical analysis Analysis methods Analysis and examinationCiter ce document
Vincent Giard et al., « The Contribution of Simulation to the Conception and Interpretation of Scorecards and Management Accounting », Accounting Auditing Control, ID : 10670/1.3e5813...
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A detailed analysis of cheque processing in a bank back office (establishment, modification and processing of accounts, payment defaults, telephone claims, etc.), supported by specification of operating ranges and demand analysis, has allowed a highly realistic simulation of the functioning of a processing centre. This simulation has been used for the design of operating reports and to determine reading gride for indicators, having regard to the incidence of random data on the working of the system. It has also stimulated consideration of the rational determination of a certain number of cost generators, as a way to examine the opportunities ans limits of activity-based management accounting.
