The Experts below are selected from a list of 321 Experts worldwide ranked by ideXlab platform

Regine Slagmulder - One of the best experts on this subject based on the ideXlab platform.

  • Tax-Compliant Transfer Pricing and Responsibility Accounting
    Journal of Management Accounting Research, 2009
    Co-Authors: Martine Cools, Regine Slagmulder
    Abstract:

    While the accounting literature has extensively studied the role of transfer pricing (TP) within the management control system (MCS) of companies, MCS issues related to cross-border transfers have received far less attention. In this case study, we investigate how TP tax compliance influences responsibility accounting when one multinational enterprise (MNE) uses a single set of transfer prices for both tax compliance and management control. First, the MNE eliminated TP negotiation, leading to psychologically disagreeable and sometimes also economically harmful situations. Second, the firm administratively simplified the determination of Profit margins to such an extent that it could lead to suboptimal business decisions. Third, tax compliance induced a Profit Center designation for business units that were primarily responsible for costs or revenues. The firm first coped with a mixed treatment of these responsibility Centers, allowing them to be Profit Centers for tax purposes and cost or revenue Centers for MCS purposes. Later, top management became convinced of the benefits of a Profit-Center treatment for all purposes and started to convert the pro-forma Profit Centers into real Profit Centers. Overall, this study contributes to the stream of research documenting and explaining how MCSs are designed and used under environmental pressures.

  • Micro-Profit Centers
    Management Accounting, 1998
    Co-Authors: Robin Cooper, Regine Slagmulder
    Abstract:

    The purpose of intraorganizational cost management is to transmit the Profit pressure faced by a firm in the marketplace to its subsidiaries and internal service groups. But if the firm's responsibility Centers are large, then the individuals inside those Centers will be somewhat buffered from the Profit pressure. To help overcome this problem, firms must apply the 3rd intraorganizational cost management technique, micro-Profit Centers. At the heart of the micro-Profit Center technique lies the conversion of large responsibility Centers into much smaller Profit Centers. There are 2 types of micro-Profit Centers. In pseudo Profit Centers, the revenue is artificial, while in real micro-Profit Centers it is based on market prices.

Michael Diclaudio - One of the best experts on this subject based on the ideXlab platform.

  • people analytics and the rise of hr how data analytics and emerging technology can transform human resources hr into a Profit Center
    Strategic Hr Review, 2019
    Co-Authors: Michael Diclaudio
    Abstract:

    Employee and workforce insights are the greatest competitive advantage for organizations dealing with the disruption and uncertainty driving dramatic changes in today’s workplace. Embedded in this is the growing expectation of the human resource (HR) function to understand how workforce analytics informs the business and fuels success. This paper aims to explore how the HR function can achieve this.,The evolution of the “Future of HR” and how it is moving from “descriptive and diagnostic” to “prescriptive and predictive.”,According to KPMG’s 2019 Future of HR survey: 37 per cent of respondents feel “very confident” about HR’s actual ability to transform and move them forward via key capabilities such as analytics and artificial intelligence (AI). Over the next year or two, 60 per cent say they plan to invest in predictive analytics. Among those who have invested in AI to date, 88 per cent call the investment worthwhile, with analytics listed as a main priority (33 per cent). Despite data’s remarkable ability to deliver news insights and enhance decision-making, 20 per cent of HR believe analytics will be a primary HR initiative for them over the next one to two years, and only 12 per cent cite analytics as a top management concern.,Taking a page from meeting customer needs, innovative technologies such as AI and the cloud, data analytics can give an organization the potential to gather infinitely greater amounts of information about customers.,Today’s workforce analytics focuses mostly on what happened and why. For instance, you might have tools for identifying areas of high turnover and diagnosing the reasons. But thanks to advancements in technology and data analytics capabilities, HR is better-positioned to be the predictive engine required for the organization’s success.,There has never been a better time for HR to create greater strategic value, as the potential for meaningful workforce insights and analytics comes within reach. Even advancements in cloud-based systems for human capital management are coming packaged with analytics and visualization capabilities, enabling HR leaders to integrate people data with other data sources, such as customer relationship management, for a full view of the business.,This paper will be of value to HR leaders and practitioners who wish to use predictive analytics and emerging technology to drive performance improvement and gain the insights about their workforces.

  • People analytics and the rise of HR: how data, analytics and emerging technology can transform human resources (HR) into a Profit Center
    Strategic HR Review, 2019
    Co-Authors: Michael Diclaudio
    Abstract:

    Purpose Employee and workforce insights are the greatest competitive advantage for organizations dealing with the disruption and uncertainty driving dramatic changes in today’s workplace. Embedded in this is the growing expectation of the human resource (HR) function to understand how workforce analytics informs the business and fuels success. This paper aims to explore how the HR function can achieve this. Design/methodology/approach The evolution of the “Future of HR” and how it is moving from “descriptive and diagnostic” to “prescriptive and predictive.” Findings According to KPMG’s 2019 Future of HR survey: 37 per cent of respondents feel “very confident” about HR’s actual ability to transform and move them forward via key capabilities such as analytics and artificial intelligence (AI). Over the next year or two, 60 per cent say they plan to invest in predictive analytics. Among those who have invested in AI to date, 88 per cent call the investment worthwhile, with analytics listed as a main priority (33 per cent). Despite data’s remarkable ability to deliver news insights and enhance decision-making, 20 per cent of HR believe analytics will be a primary HR initiative for them over the next one to two years, and only 12 per cent cite analytics as a top management concern. Research limitations/implications Taking a page from meeting customer needs, innovative technologies such as AI and the cloud, data analytics can give an organization the potential to gather infinitely greater amounts of information about customers. Practical implications Today’s workforce analytics focuses mostly on what happened and why. For instance, you might have tools for identifying areas of high turnover and diagnosing the reasons. But thanks to advancements in technology and data analytics capabilities, HR is better-positioned to be the predictive engine required for the organization’s success. Social implications There has never been a better time for HR to create greater strategic value, as the potential for meaningful workforce insights and analytics comes within reach. Even advancements in cloud-based systems for human capital management are coming packaged with analytics and visualization capabilities, enabling HR leaders to integrate people data with other data sources, such as customer relationship management, for a full view of the business. Originality/value This paper will be of value to HR leaders and practitioners who wish to use predictive analytics and emerging technology to drive performance improvement and gain the insights about their workforces.

Arifin Idrus - One of the best experts on this subject based on the ideXlab platform.

  • pengaruh sistem pengukuran kinerja sistem reward dan Profit Center terhadap hubungan antara total quality management dengan kinerja manajerial
    Progresif Journal, 2013
    Co-Authors: Arifin Idrus
    Abstract:

    This study intends to identify the influencing of measurement performance systems, reward systems, and Profit Center for relationship total quality management with management performance. Data is selected using random sampling. The analysis units for responses of 22 managers—middle management and marketing—. The data collection is performed using mail survey. The statistic method used to test the hypotheses is multiple regression. The study results are as follows: first, the results provide support for the hypothesis that measurement performance systems and total quality management have an interactive effect on management performance, second, the results provide support for the hypothesis that reward systems and total quality management have an interactive effect on management performance, third the results provide no support for the hypothesis that Profit Center and total quality management have an interactive effect on management performance, fourth, the normal data test using p-p plot and non response bias using t-test shows an insignificant result. This means that there are non response bias and the normal data, fifth, this is demonstrated by the multicolinearity number r < 0,8 or VIF mean 1 that shows that the multicolinearity is not dangerous, the Durbin Watson approaches 2 which means that between one variable and the other there is no dependency relationship (independent), and homoscedacity occur.

Fajar Pratiwi - One of the best experts on this subject based on the ideXlab platform.

  • PENGARUH SISTEM PENGUKURAN KINERJA, SISTEM PENGHARGAAN, TEKNOLOGI INFORMASI DAN Profit Center TERHADAP HUBUNGAN ANTARA TOTAL QUALITY MANAGEMENT (TQM) DENGAN KINERJA MANAJERIAL DI HOTEL SEMARANG
    2020
    Co-Authors: Fajar Pratiwi
    Abstract:

    Influence Performance Measurement System , Reward System, information technology and Profit Center on the relationship between Total Quality Management (TQM) Managerial performance in the hotel in Semarang , Thesis . Accounting Research Program . Sultan Agung Islamic University . This research is motivated by facts on the field found that the number of tourists in Semarang has increased while the number of levels of occupancy in Semarang decreased. This condition indicates that Hotel Performance Management in attracting consumers is not optimal. Moreover, previous research studies showing that there is a gap between the influence of Total Quality Management and Reward System toward Manajerial Performance. The samples used in this research was 49 respondents . Those respondents comes from employees in the managerial level that includes the head of unit , the head of division , and the head of section in the Hotel in Semarang. Method of sampling is using stratified random sampling. Methods of data analysis using descriptive statistics, quality of data testing , the classical assumption , and the hypothesis testing by computer programs namely IBM SPSS 20 for Windows. The results obtained in this research are: 1) Performance Measurement System as a moderating variable does not affect the relationship of TQM and managerial performance. 2) The interaction between TQM and reward systems are significant individually influenced the managerial performance, and reward systems as moderating variables affect the relationship of TQM and managerial performance, 3) information technology as a moderating variable does not affect the relationship of TQM and managerial performance, 4 ) Profit Center does not affect the relationship of TQM and managerial performance in the hotel in Semarang. Keywords: Performance Measurement System, Choice Systems, information technology and Profit Center, Total Quality Management (TQM)

Mutmainnah Mutmainnah - One of the best experts on this subject based on the ideXlab platform.

  • pengaruh sistem penghargaan dan sistem Profit Center terhadap kinerja manajerial pada pt graha agung kencana group surabaya
    2014
    Co-Authors: Mutmainnah Mutmainnah
    Abstract:

    Pelaksanaan bisnis suatu institusi akan sangat bergantung bagaimana cara perusahaan dapat bersaing pada tingkat persaingan yang semakin ketat. Perusahaan dituntut harus dapat meningkatkan mutu, keunggulan daya saing, serta dapat memanfaatkan seluruh kemampuan dalam melakukan inovasi-inovasi agar dapat menghasilkan produk dengan kualitas tinggi. Tujuan dari penelitian ini adalah Untuk menganalisis dan menguji apakah sistem penghargaan dan sistem Profit Center mempunyai pengaruh secara simultan terhadap Kinerja manajerial. Penelitian menggunakan data primer, dengan cara penyebaran kuesioner dengan sample 17 manajer yang bekerja PT.Graha Agung kencana Surabaya. Peneliti juga menggunakan data sekunder, dengan cara wawancara langsung dengan salah satu karyawan PT. Graha agumg kencana Surabaya. Teknik penentuan sample menggunakan purposive sampling. Data dianalisis menggunakan uji hipotesis dan analisis regresi linier berganda menunjukkan bahwa Variabel sistem penghargaan berpengaruh terhadap kinerja manajerial sedangkan variabel sistem Profit Center tidak berpengaruh terhadap kinerja manajerial. Hipotesis yang menyatakan “bahwa terdapat pengaruh antara sistem penghargaan dan sistem Profit Center terhadap kinerja manajerial” sebagian teruji kebenarannya. Variabel sistem Profit Center tidak terbukti lebih dominan berpengaruh terhadap kinerja manajerial dibandingkan dengan variabel sistem penghargaan. Kata Kunci: Sistem Penghargaan , Sistem Profit Center, dan Kinerja Manajerial