1. What is the organisational doctrine of Martex with regard to the accountant map? What do you believe of it? Should Rendell follow this doctrine?

From the place descriptions of Martex stated in the instance we can reason that the organisational doctrine of Martex with regard to the accountant map. particularly in the modern concern. has gone through a immense alteration. For organisational map. it emphasized the importance of straight describing to the corporate accountant in stead of duty to the division director. and for this place. it mostly concerned with administrative map of an of import managerial place as it relates to the control of costs and the profitable operation of the concern as a whole. The Martex’s accountant perpendicular construction look to be comparatively independent without being intervened by the division director so that they can greatly lend to betterments on commanding corporate cost and fixing divisional budget from the company-level direction position.

In my point of position. it is good to corporate operation as a whole. But these is a point which should non be neglected that is sometimes the involvement inconformity between division and corporate. Like what stated in the instance. there is ever a fat in the division budget. but if execute the Martex’s methods. the direct effect of “unbiased beginning of information” will truly demo up? I doubt it. Given the intercession of the division director from their ain intent. the truth of either informations beginnings or analysis studies could non be guaranteed any longer. So in my place. I would be more in favour of rejecting this organisational doctrine in Rendell Company.

2. To whom should the divisional accountants study in the Rendell Company? Why?

The divisional accountant should describe to the divisional director for now. The ground is that the control system construction should take corporate construction into history. If simply copying the methods of Martex. it may neglect. It is non wholly suited for a different corporate construction utilizing the same direction control system. The ground of success in the Martex is chiefly because the line-staff relationships underlie the implement of delegating general staff to the division alternatively of the divisional staff. In add-on. the division controller’s office is frequently located with the division co-workers non the division director. and hence do the intercession least possible. In contrast to the Martex. Rendell did non run into the same demand as the Martex had had.

Once took the occupation. the Rendell division accountant was told his map was to assist general director. So every determination and analysis he made would be from divisional involvement alternatively of corporate as a whole. On the other manus. as a member of the divison. if the accountants were treaded as the forepart undercover agent looking into the division position. they will besides be questioned for the coverage and isolated from the remainder of the division. No reference the occupation could be taken over on the side. The ground of this phenomenon is that the division accountants are non created as an independent place in the Rendell Company. which is. more or less. under the force per unit area of the division direction.

3. What should be the relationship between the corporate accountant and the divisional accountants? What stairss would you take to set up this relationship on a sound terms?

The best relationship between the corporate accountant and the divisional accountants is unbroken direct relationship. From the position of operation and development of the corporate. merely if the president and corporate accountant ( as we all know. largely. the corporate accountant would describe straight to the president ) gather the accurate information of assorted divisions. they can do better determinations for future program. To avoid the unneeded troubles for garnering informations and coverage to upper direction. the perpendicular organisational construction should be shortened as possible.

There are several indispensible stairss to set up this relationship. And all of the intents are from two rules: foremost. shorten perpendicular construction and avoid intercession of affected parties ; 2nd. beef up accounting system control. First of all. it is of import to intently cultivate the consciousness of directors and accountants as they at the same time grew up in the division. The company should set up the so positive image of accountants within the full company that make every staff clear the necessity of the accountant organisation for the development.

Second. take a strong clasp with the accounting system. merely this is an nonsubjective and powerful tool for the full direction even if the direction can non do certain the truth of the other information. Additionally. with an unvarying accounting system the company would non step into the pandemonium position. Third. aline the divisional and corporate accountant in the same way. Merely with the same aim. such as growing in dollar gross revenues. assigned rate of net income etc. . they can organize and collaborate more expeditiously from the same involvement. Puting up a proportion of apportioning net income between directors and accountants so as to present a competitory and concerted mechanism is non a bad thought.

4. Would you urge any major alterations in the basic duties of either the corporate accountant or the divisional accountant?

The accountants now take on the duty of set uping the criterion pattern ordinances and the coordination of systems. To vouch the rightness and indifferent point of view. the corporate accountant should oversee the statement procedure. Because there is no opposite number in the division to countervail the possible personal error. So for this portion. in a certain extent. corporate should stamp down the single impact of accountant for the standard constitution. The accountant. whatever in corporate degree or division degree. should hold supervising over the hard currency. hard currency equivalent and credits. In instance of the unmanageable disbursal on the divisional budgets.

From such procedure. on the other manus. it can decide the partial job of false fiscal statements and bloated budgets. The divisional accountants should hold the partial authorization over the expenses of any sort of disbursal. whose signature on cheques at the same clip should besides be authorized and double-checked by corporate accountant. Through authorization sharing between administrative staff and control organisation. it would be more good for the corporate cost control.