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Management accounting field lab - implementation of operating budgets for the hybrid organization semear bipp
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This work project addresses a gap in the literature regarding the use of operating budgets asa management tool for hybrid organizations. The implementation of a management accounting system for Semear BIPP indicates that budgets are most effective when used for planning purposes rather than as a motivational tool. Hybrid organizations benefit from accurate cost standards which assist in assessing the profitability of their product sales and help estimate cash outflows. To balance the social and commercial aims of a hybrid organization, price variances need to be primarily analyzed from a qualitative standpoint.
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Consulting project Hybrid organization Data analytics Management accounting systems Digital transformation Microsoft excel Budgeting process Standard costs Variance analysis