The Alta Via Library
This area represents a collection of managerial costing articles, success stories, viewpoints and white papers authored or co-authored by Alta Via Consulting.
Full-Length Articles requires Library Registration. All documents are available free of charge.
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Library Categories:
Books
Conference Presentations
Contributions to Best Practices
Full-length Articles
Success Stories
Viewpoints
White Papers
Supplementary Material
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Books
The 123's of ABC in SAP
Dawn Sedgley and Chris Jackiw, Alta Via Consulting principals, are the subject matter experts of advanced cost management in SAP's R/3 system. They write with a level of experience and insight which you will find in very few consultants.
Described as "a work that does not suffer fools" it reflects Alta Via's commitment and drive in the market segment where we compete.
Available as Hardcover or E-Book format.
Wiley.com — Titles in Corporate & Managerial Accounting
Conference Presentations
— IMA Annual Conference; A Conceptual Framework for Managerial Costing [Jun 2011] (pdf) »
Contributions to Best Practices
— MESA Metrics Guidebook & Framework [Aug 2011 - Total 71 pages] »
— IFAC International Good Practice Guidance; Evaluation and Improving Costing in Organizations [Jul 2009 - Total 40 pages] »
— IFAC International Good Practice Guidance; Evaluating the Costing Journey: A Costing Levels Continuum Maturity Model [Jul 2009 - Total 26 pages] »
Full-Length Articles (Library Registration required)
Management Accounting Philosophy Series
This groundbreaking series of three articles first looks at what is wrong with management accounting, then proposes foundational principles.
The proposed principles are intended to provide a common frame of reference to separate the chaff from the wheat in management accounting and bring consistency to a discipline that has become known for conflict, contradictory methods and the resultant frustration of their customers — managers.
This series was published in Cost Management magazine [2007] and is currently being turned into a Statement of Management Accounting (SMA) for the Institute of Management Accountants. PDF versions will be available soon. AVC Library registration process is currenly being upgraded. Thank you for you patience !
Debating The Principles Series
The first three articles in this series examine the principles upon which Theory of Constraints (TOC), Lean Accounting (LA) and Activity-based Costing (ABC) are based and poses questions regarding the adequacy of their foundational underpinnings.
The purposes of the series are stated as (1) pointing to limitations of alternate principles that make them unsuitable for use in the decision science domain, and (2) highlighting problems and inconsistencies in approaches that employ such alternate principles.
This series was published in Cost Management magazine [2008 – 2009]. PDF versions will be available soon. AVC Library registration process is currenly being upgraded. Thank you for you patience !
The Lowdown on Lean Accounting Cover Story
Anton van der Merwe, Alta Via Consulting principal and Jeffrey Thomson, Vice-President of Research at the Institute of Management Accountants (IMA) addressed two critical questions in The Lowdown on Lean Accounting.
Namely: 1) Is Lean Accounting a viable replacement for, complement to, and/or supplement for current and evolving management accounting approaches? and; 2) Does Lean Accounting have the capability to advance two of the more forward-looking roles undertaken by the management accountant: decision support and enterprise optimization?
This article was published in Strategic Finance magazine [February 2007]. PDF will be available soon. AVC Library registration process is currenly being upgraded. Thank you for you patience !
Success Stories
— Beverage Bottling & Distribution (pdf) »
— Food Flavoring Industry (pdf) »
— Higher Education (pdf) »
Viewpoints
— Army Enhanced Support Services (pdf) »
— Jedox PALO For Excel Business Intelligence (pdf) »
— SAP - Product Design Cost Estimate (PDCE) (pdf) »
White Papers
— Coming soon... Accomplish Costing In A Budgeting World In The Public Sector (pdf) »
— New! Success Factors For Upgrading To SAP ECC 6.0 In The Public Sector (pdf) »
— New! Accelerate Your Profitability with SAP HANA Accelerator for SAP CO-PA (pdf) »
— Product Costing Taken To The Next Level (pdf) »
— How Clients Have Successfully Used PDCE (pdf) »
— Intro to Resource Consumption Accounting (RCA) (pdf) »
— RCA Recognized As Highest Level Approach (pdf) »
— Intro to RCA Open Source Application (ROSA) (pdf) »
Supplementary Material
RCA Citations
— IFAC Sustainability Framework 2.0 [Mar 2011 - page 91 of 194] »
RCA Videos
— Resource Consumption Accounting Part 1A – What Is RCA? (7:05 YouTube) »
— Resource Consumption Accounting Part 1B – What Is The RCA Institute? (7:19 YouTube) »
— Resource Consumption Accounting Part 2A – RCA Modeling Principles (8:24 YouTube) »
— Resource Consumption Accounting Part 2B – RCA Modeling Principles (9:38 YouTube) »
— Resource Consumption Accounting Part 3 – RCA Model Overview (7:42 YouTube) »
