3. ANALYSIS OF DATA AND RESULTS
According to the responding service firms (RSF), 41% have from 50 to 100 employees and the rest of the firms have between 100 and 500 employees, except for one which has 1200 employees. Net sales were from 15.4 million to 1000 million Finish Marks (FIM). Only 6% RSF net sales were under 20 million FIM, but 50% of the firms had sales between 20 and 100 million FIM. Net sales volumes between 200 and 500 million FIM and over 500 millions were achieved by 19% and 12%, respectively, on average. Regarding average growth rate, one firm reported 2 (minus) 5%,but a large number firms grow at 5–15%. Only two grow over 15% per annum on average. Six firms have not reported their growth rate, nor did they mention any reason for not showing it.
62% RSF have reported that they brought about changes in cost accounting at different times during the last 12 years, but 68% have not made any changes in particular to the pricing system during the past twelve years （Table 1）. A larger number (40%) firms have not made any changes in their long-term financial planning in the period studied, but at the same time about 75% RSF have implemented changes in their short-term financial planning. Only 20% have made changes in income planing since 1989. In short, regarding changes in cost accounting systems, a large majority (41%) of firms have not brought about any changes during the period studied. 66% RSF have not given their answer on the changes in capital budgeting, nor did they specify any particular reason for not answering the question.
3.1 Observed shortcomings in MAS本文来自优.文~论^文·网原文请找腾讯3249.114
In this section, the observed shortcomings in current management accounting systems are discussed with reference to cost accounting, pricing, short- and long-term financial planning, income planning and capital budgeting. Table 2 presents the observations made from the empirical study on shortcomings inMAS.
TABLE 1. Time to bring essential changes in MAS
Factorsa’81 ’82 ’83 ’84 ’85 ’86 ’87 ’88 ’89 ’90 ’91 ’92 ’93 NR
A 3% 3% 3% 6% 3% 9% 3% 6% 9% 13% 3% 38%
B 3% 3% 3% 6% 9% 3% 3% 69%
C 3% 3% 9% 16% 16% 13% 9% 31%
D 3% 3% 3% 6% 19% 3% 19% 3% 41%
E 3% 3% 3% 9% 22% 9% 6% 3% 41%
F 3% 3% 3% 3% 6% 6% 6% 3% 66%
G 3% 3% 3% 3% 9% 9% 13% 13% 3% 41%
Total 6% 3% 6% 9% 3% 12% 21% 18% 42% 84% 67% 73% 27% 37%
A = Cost accounting; B = Pricing; C = Short-term financial planning; D = Long-term financial planning; E = Income planning; F = Capital budgeting; G = Control of profit centres; NR = Not reported
3.1.1 Cost accounting
Among the responding service firms, about 9% have reported that they have not any shortcomings in planning, but 62% firms have reported having problems with planning.
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