Management accounting performance

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Write an article on management accounting performance evaluation: plastic for all (pfa) organizations case Paper must be at least 2250 words. The focus in this paper is onPlastic for All (PFA) Organization. The firm seems to be experiencing serious problems with communications between various stakeholders. The managers, for instance, have neglected the woes, challenged the staff, and have not planned to address them in good time. This has resulted in industrial boycotts and go-slows. The morale of working seems to be low, resulting in low quality and quantity of outputs. There are several challenges facing the firm. First, the style and nature of management is dictatorial and harsh. The atmosphere is unpleasant between workers and supervisor, as well as between managers and supervisors. For instance, in the absence of the supervisor, workers are said to do little or do nothing at all (Go slows). This implies that they display sheer pretence during working time, especially in the absenture of the supervisor. Internally, this could signify a deeper problem that relates to their motivation caused by management failure to plan and respond urgently to matters facing the junior, such as working conditions. In the case, the workers tensed when the factory manager and supervisor drew closer, which shows that the relationship between workers and management is unfriendly. The noise from the factory could be a window into two deeper problems. One could be using poor technology and tools. Second, there could constant quarrels and miscommunication between workers during the course of their work progress. The issue of organization culture is highly evidenced. Organization culture is defined as a set of shared beliefs, truths, assumptions and values that operate in organizations, define and shape the manner and modalities that are adopted in the organizations. Many scholars define culture as how people behave when no one is looking at them. It has failed at the PFA as most of the operations at the factory seem to stem from the existing organization culture. It is the building blocks of moist highly successful firms. The PFA will probably fail if it keeps on neglecting the relevance of culture. The issues that have risen at PFA because of irrelevant culture are as follows: First, there is no leadership that best first the current business field as seen by the lack of full concern by their corporate leaders. For instance, delegating work without investing their time and effort in meaningful work at the factory. Second, workers are at the wrong place at the wrong time, not taking work seriously. Third, workers and managers know exactly what needs to be done but rather unwilling to do or rather do it the wrong way. Fourth, the factory seems to have blurred working conditions and wrong tools for the wrong jobs. Lastly, there is underestimating how big an undertaking is in most of the operations, such as market research, production strategies and the financial planning and management. As noted by Collaghan and Comerford, culture is the solid cornerstone that builds the organization, and differentiates the champions from failures in the same industry (Dynamic foundations). Next, there is underproduction in the company. This has been due to poor planning, inadequate staff, and technical challenges as well as managerial incompetence.

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