Business Perfomance Accounting

This is a piece about what type of Accountant you are, you may have come into Accountancy or performance measurement from a variety of educational paths. There are different types of Accountants ( honest!) and we don't all have the same technical skill.
So the question I came across recently is  really one of philosophy, and what do we mean by business performance and what is it we are trying to account for?,

This piece looks at the basic teaching and entry level skills and concludes not all accountants are equal...., or indeed up to the task...

www.lenejones.com/download/BusinessPerformanceAccounting.doc

Capacity Accounting

Part of an Accountants lot is to periodically take stock of the resources that the enterprise has at it's disposal, sometimes called a balance sheet.
These set of resources are unique to the business and so therefore if there are any changes to be made either voluntarily or involuntarily then how can the Accountant help.

For a start this is about change management or making change happen and this is down to basic economics of how can we do things differently if we reallocate our resources.
However there are some more considerations at play than textbook economics, read on ...

www.lenejones.com/download/CapacityAccounting.doc