Page 19 - BA2 Integrated Workbook - Student 2017
P. 19
The context of management accounting
The management accountant
4.1 Changing role
REPORTING ENHANCING
PERFORMANCE PERFORMANCE
4.2 Position of finance
Business partnering
With this approach, the management accountant is an integral part of
the business area that they support.
Shared services centres (SSC)
This is where the whole finance function is brought together as one
centre and this centre provides all the accounting needs of the whole
organisation.
Business process outsourcing (BPO)
BPO is contracting with a third party (external supplier) to provide all or
part of a business process or function.
TYU 5
11
