Tabulation of techniques used in strategic management accounting functions helps to organize

and understand the various tools and methods available for analyzing and improving
organizational performance. Tabulating these techniques provides a clear overview of the
diverse methods available in strategic management accounting, each serving a unique purpose
in analyzing, planning, and improving organizational performance. These techniques can be
tailored to suit the specific needs and strategic goals of individual organizations, aiding in
informed decision-making and sustainable growth.

Technological advancements and sophisticated customer needs have necessitated

organizational structures that are more adaptable, standards that are higher, and practices that
are more innovative and customer-centric. Embracing these changes is essential for
organizations to stay competitive and thrive in today's dynamic business environment.
Traditional hierarchical organizational structures are giving way to more flexible and agile
frameworks. The rise of remote work, enabled by technology, has blurred geographical
boundaries and led to the adoption of flatter structures with decentralized decision-making.
where employees work across functional teams on specific projects, have become more
prevalent to foster collaboration and innovation.

meeting deadlines, optimizing resources, increasing productivity, and fostering innovation are
fundamental aspects of effective business management. By prioritizing these areas, organizations
can enhance efficiency, drive performance, and achieve long-term success in today's dynamic
and competitive business environment.
..
Meeting deadlines is crucial for maintaining efficiency and ensuring the smooth functioning of
business operations. It demonstrates reliability to clients, stakeholders, and team members.

Efficient resource management is essential for maximizing output while minimizing costs.
Improving productivity is key to achieving sustainable growth and competitiveness. Innovation
drives business success by enabling organizations to adapt to changing market dynamics,
differentiate themselves from competitors, and create new opportunities for growth.

In today's rapidly evolving business landscape, employees are gaining more empowerment and
acquiring a broader range of skills. This empowerment often translates into employees seeking more
challenging and fulfilling roles within their organizations. As employees become more multi-skilled, they
can handle a variety of tasks beyond their core responsibilities.

This trend towards a multi-skilled workforce opens up opportunities for businesses to consider
outsourcing certain functions or tasks. By outsourcing non-core activities such as IT support, customer
service, or accounting, companies can free up their skilled employees to focus on strategic initiatives and
core competencies. Moreover, outsourcing allows businesses to access specialized expertise and
resources that may not be available in-house.
…

Trust and openness are fundamental aspects that characterize both human and organizational
relations. When trust and openness are present, they foster an environment where individuals
feel safe to express themselves, share ideas, collaborate, and innovate. Moreover, when
teamwork is encouraged over individuality, it promotes a collective mindset where the focus is
on achieving common goals rather than personal agendas.

As processes are reengineered and machines and equipment play a significant role, direct labor
is often reduced. Reengineering processes often involves automating tasks and introducing
mechanized systems to streamline operations. Machines and equipment can perform repetitive
tasks more efficiently and consistently than human labor, leading to a decrease in the need for
direct labor.

Products manufactured based on global standards have the potential to redefine the traditional
law of supply and demand by altering the dynamics of markets. When products adhere to
globally recognized standards, they often exhibit higher quality, consistency, and
interoperability, making them more desirable to consumers worldwide. Products manufactured
to global standards typically enjoy higher demand due to their perceived quality and reliability.
Consumers are more likely to prefer products that meet recognized standards as they are
assured of certain performance benchmarks and safety measures. This increased demand can
create a pull effect in the market, driving suppliers to meet these standards to remain
competitive.

The shift from short-term profitability to strategic sustainability reflects a broader evolution in
management philosophy, moving beyond traditional business systems towards embracing
ecosystems.

Traditionally, businesses primarily focused on short-term profitability, aiming to maximize

immediate financial gains. However, this approach often neglected long-term considerations
such as environmental impact, social responsibility, and overall sustainability. As global
challenges like climate change, resource scarcity, and social inequality have become more
pronounced, there's been a growing recognition of the need for businesses to adopt a more
holistic and sustainable approach. By prioritizing sustainability, businesses can create long-term
value while minimizing negative impacts on society and the environment.

QUALITY IN BUSINESS: CUSTOMER SATISFACTION

quality is a multifaceted concept that encompasses various dimensions beyond just product
features or attributes. It is influenced by factors such as durability, color, size, thickness, price,
delivery response time, and relationship dynamics, all of which contribute to customer
satisfaction, loyalty, and perceived value. Businesses that understand and prioritize these
dimensions can effectively differentiate themselves in the marketplace and build lasting
relationships with their stakeholders.

durability - refers to its ability to withstand wear, tear, and usage over time without
deteriorating.

Color, Size, and Thickness- These attributes are particularly relevant for products such as
clothing, electronics, and construction materials.

price - While price alone does not determine quality, it can influence perceptions of value.

Delivery Response Time: - Prompt and reliable delivery of goods or services enhances
customer satisfaction and loyalty, reflecting positively on the organization's quality standards
and operational efficiency.

relationship - Strong relationships built on trust, communication, and mutual respect contribute
to positive experiences and long-term partnerships, ultimately enhancing overall quality
perceptions.

by understanding and addressing customer wants, needs, desires, and vanity, industrial and
commercial companies can effectively attract and retain customers, build brand loyalty, and
drive business success in competitive markets. This customer-centric approach guides product
development, marketing strategies, and customer service efforts, ultimately leading to enhanced
customer satisfaction and long-term profitability.

From a business standpoint, recognizing customers as rational and intelligent players implies
that companies must provide value proposition, transparent information, and quality products
or services to attract and retain customers. It underscores the importance of understanding
customer needs, preferences, and decision-making factors to effectively meet their expectations
and build long-term relationships. By understanding and respecting customers' autonomy and
decision-making abilities, businesses can foster trust, loyalty, and mutual value creation in the
marketplace.

Businesses that understand and respond effectively to customer demands are better positioned
to succeed in today's dynamic and competitive marketplace.
When customers make decisions, they consider various factors such as price, quality,
convenience, brand reputation, and personal preferences. They expect businesses to understand
their diverse needs and offer a wide range of options to cater to different tastes and
preferences.

Providing numerous options is essential for businesses to remain competitive and attract and
retain customers. It allows them to differentiate their offerings, target specific market segments,
and adapt to changing consumer preferences. Additionally, offering a variety of choices
empowers customers, giving them a sense of control and satisfaction in their decision-making
process.

"Market king" is a term used to describe a company or a brand that dominates its industry or
market segment, often to such an extent that it holds a position of unparalleled influence and
power. This term signifies a company's exceptional market share, brand recognition, customer
loyalty, and overall dominance over competitors.

This approach prioritizes understanding and fulfilling the needs, preferences, and expectations
of customers to drive success and competitive advantage. In a customer-centric approach,
businesses focus on gaining deep insights into their customers' desires, pain points, and
behavior. This involves actively listening to customer feedback, conducting market research, and
leveraging data analytics to uncover valuable insights. By understanding what customers truly
want and need, businesses can tailor their products, services, and experiences to meet those
demands effectively.

table 2 quality is what customers say

This concept underscores the importance of listening to and understanding customer feedback,
preferences, and experiences. So, syempre dapat maging active makipag-ugnayan ang mga
business sa kanilang mga customer, thru gathering insight sa pamamagitan ng mga survey,
review, or direct interactions, at gamitin ang impormasyong ito para mapahusay ang kanilang
mga offerings regarding sa kanilang mga product.

PARADIGM SHIFT IN MANAGEMENT

a paradigm shift in management signifies a fundamental change in mindset, practices, and
strategies to meet the challenges and opportunities lalo nasa makabagong business
environment na meron tayo ngayon na kung saan nagangailangan ang mga organizations na
maging open sa pagbabago ganun sap ag embrace sa mga uncertain things. dahil in the
business world ang owners must be willing to take risks under uncertainty.

table 3. TRADITIONAL MANAGEMENT VS. STRATEGIC MANAGEMENT

BUSINESS RELATIONSHIP

In the past, companies often operated in silos with rigid hierarchical structures, kung saan ang
bawat department or division function independently na nakatuon lamang sa kanilang goals
ang objectives without much collaborations or communication sa ibang bahagi ng organization.

in contrast, Modern management emphasizes the importance of collaborative networks kung

saan nagtutulungan ang independent companies and interconnected ecosystem kabilang na
dito ang pagsira sa mga silo at pagpapatibay ng cross functional collaboration upang ma-
achieve ang common goals and objectives.

In traditional management, mas ineemphaiszed ang independent working kumbaga sa bawat

department kung anong gagawin mo while in the modern management naman is they give
importance sa pakikipagcollaborate s aibang company para maachieve ang goals and objectives
na naglelead sa success

EMPLOYEES

Traditional management often relied on a hierarchical structure kung saan ang paggawa ng
decision is naka centralized s amga owners or sa mga higher positions and inaasahang susundin
ng mga employees ang mga instructions without freedom and much involvement sa decision
making process while in the modern management naman ay ineemphasized nila ang employee
empowerment thru giving them freedom at decision making where it fosters a sense of
ownership and accountability na naglelead sa higher levels of engagement and nagpapa-
motivate sa kanila.

ACTIVITIES

In a traditional input-output model, typically include factors like raw materials, labor, capital, and
technology, while outputs is like yung finals products natin na dinedeliver sa customers.
However,sa modern management the out-input model suggest a reverse perspective wherein
naka focus siya sa ooutcomes or yung kinalabasan or the result, then determine the inputs
required para maacheive ang desired outcomes.

METHODS

In the old management paradigm, inspection was typically conducted at the end of the
production process. This approach is madalas na tinatawag na inspection-based quality control,"
kung saan ang examination or ang pagsusri sa isang finished products ay ginagawa upang ma-
identify if may defects or errors ba ito bago ishift sa customers or imove sa next stage ng
production.

it can be seen that old management methods where characterized by hierarchical structures,
top-down decision-making, and a focus on efficiency while ang new management method
naman ay naka prioritized sa pagcocollab into other business and innovation and mas pro-
active sila sa problem solving na nakakatulong sa organizational success lalo na sa dynamic
business environment na meron tayo ngayon.

MANAGERIAL TERMS

- Line authority refers to the direct chain of command within an organization. It flows
vertically sa nangungunang pamamahala pababa sa mas mababang level and the staff
authority support function within the organization na nagbibigay ng espesyal na
expertise, advice, and assistance sa mga line manager.
- Traditional management often involves clearly defined job descriptions outlining the
roles, responsibilities, and expectations for each position within the organization. Ang
Job descriptions ay nakakatulong na magtatag ng kalinawan at pananagutan sa
workplace.
- Kaizen, originating from Japan, is a philosophy or methodology of continuous
improvement. In modern management, Kaizen plays a crucial role in driving
organizational excellence by fostering a culture of continuous improvement at all levels
of the organization. Kaizen emphasizes ang kahalagahan ng paglikha ng isang kultura kung
saan ang bawat empleyado ay hinihikayat na mag-ambag ng mga ideya para sa improvement ng
business. It promotes ang paniwala na ang maliliit, incremental na pagbabago sa
paglipas ng panahon ay maaaring humantong sa mga significant improvements in
processes, products, and services.
- Benchmarking is a strategic management tool used in modern management practices to
compare and measure an organization's processes, performance, products, and services
against those of its competitors or industry leaders. Kabilang dito ang pag identify best
practices and performance standards in the industry and gamitin ito as reference points
para sa improvement.
…

PRINCIPLES OF MODERN MANAGEMENT

CHANGE

Change is inevitable, much like death and taxes. Kinikilala ng Modern management ang
katotohanang ito at binibigyang-diin ang kahalagahan ng kakayahang umangkop sa pag-
navigate sa turbulent business environments. Ang isang organization kasi they should
proactively embraced, kumbaga may kakayahang umangkop, handang mag-pivot sa
nagbabagong dynamics ng market technological advancements, and evolving customer
preferences.

Parang dito ina-acknowledge na the word change is investable, kaya siya invitable in todays
world business environment kasi when it comes to technological advancement, market shifts or
regulatory requirements yung organizations ay patuloy paring nag aadapt sa pabago bagong
environment para maksurvive sa business industry.

 While taxes are primarily a financial and legal consideration, modern

management principles also intersect with tax-related matters in several ways:
 Financial Management: Modern management emphasizes sound financial
management practices, including budgeting, cost control, and financial reporting,
which are essential for complying with tax regulations and optimizing tax
liabilities.

 While death is a profound and inevitable aspect of life, its connection to modern
management principles may not be as direct as with taxes. However, some
parallels can be drawn:
 Succession Planning: Modern management emphasizes the importance of
succession planning to ensure continuity and stability within organizations,
especially in leadership roles. By identifying and developing future leaders,
organizations can mitigate the disruptions caused by leadership transitions,
including due to retirement or unexpected departures.