2013년 11월 30일 토요일

About 'project on cost accounting'|Weekly Review: Unit Allocations in Project Accounting







About 'project on cost accounting'|Weekly Review: Unit Allocations in Project Accounting








Leaders               and               Motivation               The               behaviors               that               leaders               display               can               have               a               daily               impact               on               a               project.

This               includes               something               as               minimal               as               a               specific               leader's               mood               to               something               as               important               as               the               leader's               directed               input               on               the               project.


               The               behaviors               that               leaders               display               can               have               a               daily               impact               on               a               project.

This               includes               something               as               minimal               as               a               specific               leader's               mood               to               something               as               important               as               the               leader's               directed               input               on               the               project.


               The               behaviors               that               leaders               display               can               have               a               daily               impact               on               a               project.

This               includes               something               as               minimal               as               a               specific               leader's               mood               to               something               as               important               as               the               leader's               directed               input               on               the               project.
               There               are               behaviors               that               leaders               can               display               to               keep               a               project               on               track               and               the               employees               motivated.

Nothing               may               be               more               valuable               then               having               a               positive               attitude.

An               attitude               of               excitement               and               eagerness               to               succeed               with               the               project               is               infectious               and               demonstrates               to               the               employees               that               the               project               is               important               and               worthwhile.
               Stever               Robbins               is               co-founder               of               the               Harvard               Business               School's               "Foundations"               program               and               a               long-time               advisor               to               start-up               initiatives.

He               lists               a               few               behaviors               that               can               help               any               leader               to               build               motivation               among               employees.

These               include:
               •               Take               responsibility               for               the               organization               and               the               people               who               will               make               it               up.


               •               Become               a               Steward               for               your               organization               and               its               people.


               •               Become               a               Steward               for               your               group.


               •               Become               a               Steward               of               your               co-workers.


               •               Lead               by               living               the               company's               values.
               (Building               Organizational               Momentum               through               Leadership…2005)
               Steward               can               mean               many               different               things,               but               in               this               context               it               foes               hand-in-hand               with               taking               responsibility.

By               assuming               responsibility,               a               leader               becomes               personally               invested               into               the               outcome               of               a               project.

Becoming               invested               means               supporting               the               elements               of               the               project               and               doing               whatever               is               necessary               to               ensure               that               project               receives               the               attention               it               requires.
               Becoming               a               steward               for               the               organization               and               its               people               requires               the               leader               to               be               a               driver               for               success.

The               leader               should               actively               seek               to               learn               about               the               business               and               any               projects,               as               well               as               seek               the               elements               that               will               benefit               the               company               and               its               employees.

The               leader               should               be               the               resource               and               the               go-to               person               for               problem               solving               and               constructive               support.
               Robbins               explains               the               importance               of               becoming               a               steward               for               your               co-workers,"               Keep               people               going               by               helping               them               make               their               job               part               of               a               larger               success.

After               all,               group               goals               only               matter               if               they               further               the               company's               overall               goals.

Keep               the               connection               in               mind,               and               help               others               "get"               the               connection.

Even               a               janitor               helps               a               company's               success               by               freeing               folks               to               work               without               the               distraction               of               maintaining               their               space.

There's               pride               to               be               taken;               help               them               take               it!"               (2005)
               That               last               sentence               is               the               essence               of               motivating               employees.

There               is               pride               and               success               to               be               had,               let's               get               together               and               do               this.

It               really               can               be               that               simple.

Robbins               completed               his               article               with               this               statement,               "Building               a               strong               organization               is               about               leadership,               and               leadership               your               title,               it's               what               you               do.

If               you               live               your               values,               take               care               of               your               organization               and               its               people,               and               step               up               to               the               plate               with               responsibility,               you'll               be               a               leader               in               the               true               sense               of               the               word.

Your               title               won't               matter.

Your               influence,               the               respect               you               garner,               and               the               success               you               bring               will               be               the               true               proof               of               your               leadership."               (2005)
               Motivation               during               the               implementation               of               a               project               is               no               different               than               the               motivational               behaviors               that               a               leader               will               need               to               bring               to               the               workplace               every               single               day.
               Organizational               Culture               and               Successful               Implementation
               An               organization's               culture               directly               influences               how               that               organization               will               implement               and               operate               under               a               change               project.

Binkington               Industries               operates               under               the               Kaizen               method               of               organization               culture.

This               method               consists               of               five               specific               elements               that               will               greatly               influence               successful               project               implementation.

Including:
               1.

Teamwork               
               2.

Personal               Discipline               
               3.

Improved               Morale               
               4.

Quality               Circles               
               5.

Suggestions               for               Improvement.
               (Kaizen               Philosophy               and               Kaizen               Method,               2006)
               These               elements               are               supported               by               several               principles               that               can               only               positively               influence               a               project's               implementation.

The               principles               behind               KAIZEN               are:
               1.

Discard               conventional               fixed               ideas.


               2.

Think               of               how               to               do               it,               not               why               it               cannot               be               done.


               3.

Do               not               make               excuses.

Start               by               questioning               current               practices.


               4.

Do               not               seek               perfection.

Do               it               right               away               even               if               it               will               only               achieve               50%               of               target.


               5.

If               you               make               a               mistake,               correct               it               right               away.


               6.

Throw               wisdom               at               a               problem,               not               money.


               7.

Ask               'WHY?"               five               times               and               seek               root               causes.


               8.

Seek               the               wisdom               of               ten               people               rather               than               the               knowledge               of               one.


               9.

Don't               ask               workers               to               leave               their               brains               at               the               factory               gate.
               Kaizen               is               thus               a               (relatively)               low               cost,               simple,               team-based               approach.

Teams               are               trained               in               the               techniques               and               tools               of               Kaizen.

They               then               brainstorm               improvement               ideas               and               vote               on               them               for               priority               action.

They               then               create               an               action/implementation               plan               which               is               submitted               to               management               for               approval.

Assuming               it               is               approved,               the               team               then               sets               about               implementation               (with               professional               help               if               appropriate).

The               team               then               meets               weekly               to               review               progress,               identify/overcome               barriers,               celebrate               successes,               and               document               the               resulting               changed               processes.

(Kaizen,               2000)
               Each               of               these               elements               will               contribute               to               successful               project               implementation               and               build               momentum               for               future               projects.

The               importance               of               teamwork               cannot               be               understated.

As               a               small,               start-up               company,               Binkington               Industries               will               benefit               from               being               a               close               knit               team               focused               on               successfully               implementing               the               business               project               and               developing               a               long-term               process.
               Personal               discipline               creates               a               sense               of               pride               and               willingness               to               put               in               the               work               that               is               necessary               for               success.

Discipline               also               comes               through               being               accountable               for               your               actions.

The               Binkington               culture               will               emphasize               accountability               as               desirable               and               will               focus               on               employees               who               have               the               discipline               to               be               successful               and               push               a               project               through               the               end.
               Improved               morale               is               generated               through               proven               success               and               building               motivation.

The               importance               of               morale               will               overshadow               each               element               and               impact               how               the               team               operates,               and               how               the               idea               of               using               quality               circles               to               evaluate               the               organization's               projects               and               procedures.

Improving               morale               is               the               most               significant               factor               of               a               Kaizen               culture,               as               it               will               positively               impact               the               whole               organization               and               all               its               processes.
               Strategies               for               Success
               Regardless               of               the               strength               of               an               organization's               culture,               strategies               must               be               set               in               place               to               effectively               respond               to               culture               issues               and               keep               the               project               on               a               successful               path.

Facing               major               competition,               the               Arthur               Anderson               organization               deteriorated               after               years               of               being               the               leader               in               ethics               and               integrity               in               the               accounting               industry.
               A               case               study               states,               "Andersen               was               once               known               as               one               of               the               'Big               Five'               accounting               and               consulting               firms               in               the               US               that               had               prospered               for               nearly               a               century.

Considering               the               fact               that               the               firm               had               itself               set               the               standards               for               honest               and               law-abiding               accounting               ever               since               its               inception,               its               shameful               descent               into               becoming               one               of               the               'Big               Corporate               Frauds'               was               even               more               painful               and               humiliating.

According               to               industry               observers,               Andersen's               fall               can               be               seen               as               a               perfect               example               of               how               even               great               institutions               founded               on               integrity,               value,               stewardship               and               personal               growth,               could               collapse               in               the               absence               of               internal               controls,               a               good               work               culture               and               sound               values."               (The               Fall               of               Arthur               Anderson,               2002)
               The               Arthur               Anderson               story               is               an               outstanding               example               of               how               far               a               company               can               fall,               and               it               also               demonstrates               how               important               it               is               for               an               organization               to               deal               with               their               culture               issues.

Strategies               need               to               be               put               in               place               as               preventative               measures               before               issues               can               arise.

Leaders               and               experts               on               business               continually               go               back               to               communication,               and               for               good               reason.

Effective               communication               flows               will               lead               to               stronger               relationships               between               employees               and               with               customers,               as               well               as               creating               a               forum               where               issues               can               be               spoken               to               and               resolved.
               The               most               obvious               issue               that               would               face               Binkington               Industries               during               the               implementation               of               the               project               plan               would               be               employee               resistance.

The               Tool               pack               Consulting               firm               explains,               "The               best               ways               to               avoid               resistance               to               change               are,               oddly               enough,               also               the               best               ways               to               assure               that               people               are               motivated               to               support               the               change               effort.

Involving               people               from               the               beginning,               clearly               explaining               the               reasons               for               the               change,               having               a               clear               strategy,               direction,               and               vision,               and               respecting               the               viewpoints               of               other               people               are               all               parts               of               the               process.

Using               strategic               measurement               can               also               be               a               way               of               building               support.

Starting               out               with               a               problem,               and               working               with               other               people               to               come               up               with               a               solution,               can               be               far               more               effective               than               proposing               a               specific               solution               and               trying               to               rationalize               it.

The               quality               movement               has               refined               many               problem-solving               techniques               which               can               be               used.

Often,               cross-functional               and               multi-level               teams               (to               cross               both               functional               and               level-of-management               boundaries)               are               used               to               both               solve               problems               and               implement               solutions,               with               minimal               involvement               by               top               management.

This               brings               more               involvement               and               dramatically               cuts               resistance               to               change,               while               magically               giving               top               managers               more               free               time."               (Organizational               Change               Management,               2005)
               The               strategies               Binkington               will               employ               to               combat               culture               issues               will               be               built               in               to               the               Kaizen               method               that               the               company               is               establishing               as               its               culture               in               the               first               place.

Teamwork               and               communication               will               help               in               resolving               issues               before               they               can               become               a               cancer               in               the               organization.
               Post-Implementation               Practices
               Implementing               a               project               can               be               an               exciting               process.

Once               the               project               has               changed               into               normal               business               practice,               the               project               team               must               now               focus               on               the               continued               success               and               post-implementation               management               practices.
               An               important               factor               in               continued               success               is               to               build               momentum               in               the               project.

When               the               project               is               moving               forward               smoothly,               it               is               a               great               feeling.

However,               building               momentum               under               a               project               also               includes               effectively               being               able               to               deal               with               bumps               in               the               road               and               future               issues               that               rise               well               after               the               implementation               process               is               complete.
               Momentum               is               built               through               successes               steps               in               the               project.

When               employees               feel               that               the               project               is               moving               along               successfully,               there               is               a               greater               deal               of               project               buy-in,               and               a               stronger               willingness               to               see               it               through               to               the               end.


               However,               management               should               now               be               concerned               with               areas               of               quality               management               and               the               continued               support               of               the               project               team.

Quality               management               is               an               ongoing               process               that               begins               at               the               inception               of               the               project               plan.

Now               that               the               project               has               been               implemented               the               continued               measurement               of               quality               will               be               a               driving               success               factor               in               the               future               of               the               product.

Processes               for               evaluating               quality               and               the               overall               health               of               the               project               will               include               evaluations               by               the               project               team,               as               well               as               evaluations               by               employees               not               specifically               part               of               the               project               team,               but               affected               by               the               project               anyway.
               As               Binkington               Industries               begins               a               project               under               the               Kaizen               method,               they               will               also               see               a               project               through               with               the               Kaizen               method,               the               focus               being               on               the               elements               of:
               1.

Teamwork               
               2.

Personal               Discipline               
               3.

Improved               Morale               
               4.

Quality               Circles               
               5.

Suggestions               for               Improvement.
               (Kaizen               Philosophy               and               Kaizen               Method,               2006)
               Quality               circles               and               suggestions               for               improvement               will               drive               the               post-implementation               management               process               and               lead               the               company               through               to               any               new               and               potential               changes.









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