ADVISORY
Management accounting design
Build management information that shows department, business and product profitability, and makes budgets and actuals comparable.
01 / WHAT WE DO
Scope & purpose
Agree the questions management needs to answer, the reporting units and the definitions of revenue, cost and shared expenses. Replace inconsistent individual reports with a common basis for decisions.
02 / PROCESS & HANDOFF
How the work progresses
- Define the management viewReporting unit and metric definitions
- Align calculation rulesAccount mappings, allocation rules and trial calculations
- Establish reporting routinesReport templates, update procedures and operating issues
Illustrative workflow. The scope and deliverables are agreed for each engagement.
01Define the management view
Discuss difficult decisions and choose reporting units, cost scope and practical data granularity.
Output / next handoff: Reporting unit and metric definitions
02Align calculation rules
Map revenue, direct costs and shared costs to the units. Establish aggregation and allocation rules, align budget and actual accounts, and test the resulting profit measures.
Output / next handoff: Account mappings, allocation rules and trial calculations
03Establish reporting routines
Set report formats, owners, update dates and meeting use. Identify system requirements and review the pilot. Recurring monthly preparation and analysis can follow.
Output / next handoff: Report templates, update procedures and operating issues
03 / DELIVERABLES
Deliverables & their use
- Metric and reporting unit definitions
- Account mappings and allocation rules
- Trial reports and update procedures
The package links figures and conclusions to source information and review records. Its precise contents are agreed for the engagement.
04 / DISCUSS YOUR NEEDS
Getting started & engagement conditions
Tell us about your current challenges, available records, team and systems, and desired timing. We confirm priorities, deliverables, responsibilities, schedule and fees before starting. Ongoing advice and periodic reviews can be included within an agreed scope.
The contracting entity and delivery team will be identified in our proposal. Depending on the engagement, the contracting entity may be ICHIYAMA ACCOUNTING OFFICE or 株式会社CP ARCS, of which Manabu Ichiyama is Representative Director.
LET’S TALK
Let’s work out your next step.
You do not need a finalized brief. Start with the challenge or the work you would like to entrust.