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The use of management accounting tools to improve the business performance of small and medium manufacturing enterprises in Cape TownKibangou, Sandrine Reine January 2019 (has links)
Thesis (Master of Management Accounting)--Cape Peninsula University of Technology, 2019 / This study investigates the extent to which manufacturing small and medium enterprises use management accounting tools (MATs) to improve their business performance. The study was based on two MATs, namely budgeting tools and the strategic management tool (SMT), such as the balanced scorecard (BSC), which are considered critical for the sustainability of SMEs. The study was positioned within a quantitative research approach and data was collected from 82 respondents by means of a questionnaire consisting of closed-ended questions. The collected data was analysed using SPSS (version 25.0) software and presented in the form of tables, frequencies and figures, such as bar and pie charts, in order to understand the trends. The findings revealed that of the two MATs, only a few respondents used the BSC while the majority of respondents used budgeting tools. The results also indicate that certain respondents mostly used MATs, such as the BSC and budgeting tools, for improving their business performance. The BSC was perceived to be the most effective MAT, while the budgeting tools were rated second. This study suggests that some training programmes could be developed for use within the various sector education and training authorities (SETAs) which will assist in educating the SMEs‟ decision-makers on the importance of implementing MATs
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Les outils de gestion, processus d’émergence et reproduction de logiques d’actions : étude de cas d’un système complexe de haute technologie / Management accounting tools, emerging process and actions’ logics reproduction : case study of a high-tech complex systemGhelardi, Pierre 23 January 2013 (has links)
Cette étude présente la recherche-action d’inspiration pragmatiste menée au sein du Programme de production du Système, un produit complexe de haute technologie. Dans un secteur où les contraintes sont de plus en plus fortes, certaines activités qui pendant longtemps n’avaient pas été questionnées commencent à être remises en cause. La gestion des évolutions techniques, dont le processus permet de mettre en œuvre de changements sur la définition du produit, en fait partie. Or, le constat de la présence de modifications sans coûts identifiés dans cette activité a soulevé la question de recherche suivante : Comment la « modification sans coût » émerge-t-elle en tant qu’outil dans l’organisation et quelles sont ses relations avec les pratiques de la gestion des évolutions dans la production du Système ? Pour y répondre, la recherche-action a permis d’analyser les conditions de l’émergence de l’outil de gestion « modification sans coût » au cœur des pratiques de l’activité de gestion de configuration de l’Entreprise. La théorie de l’acteur-réseau s’est ensuite révélée, en raison des caractéristiques spécifiques du terrain, comme le plus adéquat pour appréhender cet outil. Dans ce cadre, la discussion proposée permettra de déconstruire la boîte noire qu’est devenue la « modification sans coût » et de mettre en évidence ses multiples dimensions. La « modification sans coût » apparaîtra ainsi comme un actant du réseau de gestion de configuration et un outil porteur d’habitudes héritées du passé. Cette interprétation établira ainsi le rôle de la « modification sans coût » dans le maintien de logiques d’actions et de pratiques collectives antérieures au sein de l’organisation. / This study presents a pragmatist action-research conducted in the production Program of the System, a complex high-tech product. In an industrial domain where constraints are getting increasingly stronger, some activities are now questioned. The engineering change management, which process allows to apply changes in the product definition, is one of these. However, the observation that for some modifications no costs were identified brings to the following research question: How the “no cost modification” emerges as a management accounting tool in the organization and what are its relationships with the engineering changes’ practices in the System production? In order to answer it, the action-research allows to analyze the emerging conditions of the “no cost modification” in the engineering changes’ practices. The actor-network theory reveals then itself as the most adequate framework in order to apprehend this management accounting tool considering the field specificities. In this context, the discussion proposed gives the opportunity to deconstruct the black box “no cost modification” and to put in evidence its multiple dimensions. The “no cost modification” appears to be an “actant” of the configuration management network and a management accounting tool carrying habits linked to the past. This interpretation will so establish the role of the “no cost modification” in the maintenance of previous action logics and collective practices in the organization.
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