Opinion

  • Variance analysis – fixed overhead variances

    Various definitions and terminology appear in texts in management accounting on the subject of the preparation and interpretation of fixed…

  • An accountants guide to the top issues in technology

    In the early 1980s, when desktop computing and communications capabilities became affordable, practitioners began to realize that understanding basic hardware…

  • Career Success Strategies

    Business is constantly changing, and so are the demands placed on accountants. New challenges arise, niche specialties emerge and accounting…

  • Asset management in the new accounting world

    Responding to the recent controversy on the quality of spreadsheets used for fixed asset management registers, FMIS director Vicky Stanley…

  • Targeting Spreadsheet Data

    Have you ever needed to analyze a specific group or range of data in a complex spreadsheet with many rows…

  • Harmonising strategic marketing and finance

    Mike Wilman is of the opinion that marketing as a strategic tool links the functions of Marketing and Finance. He…

  • Flowcharting Made Simple

    As accountants advance into higher managerial positions and take on more strategic responsibilities, many find that flowcharts and similar graphic…

  • Take the guesswork out of marketing spend

    Increases in marketing spending are often ineffective. So streamline it now to maximise impact. Although many companies have increased their…

  • IAS 36 – Impairment of Assets

    International Accounting Standard IAS 36, Impairment of Assets, is the first accounting standard that deals comprehensively with the impact of…

  • A world without the Internet

    Imagine a world without the Internet. Without e-mail. Without Windows or Apples. Heck, for that matter, imagine a world without…

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