Operational Finance and Accounting  

Turn data into information with the kind of insight that makes you a strategic-decision maker.  This section provides tools and resources that will help financial managers and executives control costs, manage change, improve performance and create value.


Spotlight 

Dodd-Frank Wall Street Reform and Consumer Protection Act: A Primer for CPAs 

The AICPA’s “Dodd-Frank Wall Street Reform and Consumer Protection Act: A Primer for CPAs” white paper provides a comprehensive analysis of the many provisions of critical importance to CPAs. It highlights the key points of the Act and describes what they mean for CPAs and their clients or employers. The AICPA will also continue to provide timely updates on new rulemaking and regulation as it occurs and to speak out on behalf of the profession.

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Lean Accounting Resources

Article Lean manufacturing is an approach that has helped many companies reduce waste and streamline operations. It is a new way of looking at the numbers that categorizes costs by value stream, which includes everything done to create value for a customer that can be reasonably associated with a product or
Published on February 12, 2016

Strategic Performance Management

Overview Discover how performance measurement affects your organization's comprehensive planning system, processes and strategic objectives. Learn how nonfinancial indicators have the potential to make financial measures more relevant and reporting more
Published on February 11, 2016

Information Technology

Article Information to help readers increase their knowledge of strategic and operational management of computer hardware and software products, as well as their applications and how they affect their organization.
Published on February 11, 2016

Strategic Cost Management

Overview Learn the concepts and techniques related to the provision and analysis of financial information. Discover how this information is applied to the strategic direction of your organization's products and services.
Published on July 02, 2015

Treasury Management

Overview Learn about the concepts and techniques related to the strategic management of financial capital. Discover how to manage the investment of funds and plan and execute programs to satisfy capital needs in accordance with your organization's strategic plan.
Published on June 13, 2015

Customer and Supplier Value Chain

Article Determine how customer value and supplier relationships accumulate along a chain of activities leading to a more successful product or service and an improved bottom line.  
Published on March 20, 2015

Operational Finance and Accounting

Guidance Turn data into information with the kind of insight that makes you a strategic-decision maker.  This section provides tools and resources that will help financial manager
Published on March 20, 2015

Using Strategy Maps to Drive Performance

Article Strategy mapping has revolutionized the way that strategy has been formulated and executed. This management accounting guideline provides a set of guidelines that describe how to implement Strategy Mapping in a practical, step-by-step format.
Published on January 18, 2013

Stakeholder Reporting

Overview Gain insight into preparing financial and non-financial information to meet public policy and regulatory requirements, as well as governance relationships through a collection of articles.
Published on July 30, 2011

Supply Chain Management Accounting

Article The Supply Chain Management Accounting Guidelines  introduces and develops a Supply Chain Management Model that includes a 5-step process.
Published on July 28, 2011

Change Management

Overview Change Management provides resources for AICPA members to help apply the newest ideas relating to the creation and implementation of change in organizations, as well as the management of work. View a collection of articles that are designed to assist CPAs to handle change in their organizations.
Published on July 27, 2011

Implementing Target Costing

Article To achieve a sufficient margin over its costs, a company must manage those costs relative to the prices the market allows or the price the firm sets to achieve certain market penetration objectives. In the context of these characteristics, the practice of target costing has evolved.
Published on July 05, 2011

Outsourcing the Finance and Accounting Functions

Article Throughout the world, the use of finance and accounting outsourcing (FAO) by small, medium and large enterprises is rising. This management accounting guideline (MAG) provides guidance on managing FAO opportunities, challenges, and risks. This guidance centers on what might be done at each stage of the FAO lifecycle to create
Published on May 24, 2011

Designing and Implementing a Performance Measurement System

Article Performance measurement plays a key role in the deployment of strategy, the achievement of organizational goals, and the creation of value. Successful companies develop a comprehensive set of performance measures instead of relying only on financial metrics to manage their organization’s performance. This guideline provides a four-step framework for designing
Published on November 18, 2010

Supply Chain Management Accounting

Article This Guideline focuses on key techniques that can be used in practice to implement management accounting practices that facilitate effective supply chain management. It recognizes that relationships between organizations will differ because of their different stages of maturity and strategic choices. It addresses risk management issues and considers the sustainability
Published on July 30, 2010

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