Management Accounting - Each Journey Begins With The Current Vista
Alta Via is committed to remaining at the forefront of managerial accounting (MA) research and development, in order to turnaround the most comprehensive and viable managerial costing solutions for our clients.
Know Thyself — Self-Assessment Model
We've adapted and enhanced IFAC's¹ Costing Continuum/Levels of Maturity Model² for you to gain valuable managerial costing knowledge and to view it as a self-assessment tool. This costing continuum will not only help you understand where your organization is, but more importantly, where you believe you need to be, to achieve the 'level of costing' required for optimum performance.
Discover The Truth
Equally important to note, the level where your organization currently sits is neither good nor bad... it just is. In fact, many organizations may find themselves straddling levels, highlighting areas where their accounting processes differ.
12 Degrees Of Sophistication
Our Enhanced Marginal Maturity Model adaptation maintains the core 12 levels but adds key costing differentiations. As you move up in levels (L-R), each subsequent level reflects a greater degree of sophistication. Increased sophistication is required since complex organizations, regardless of their size, demand a greater degree of costing accuracy, visibility, and insight for analysis and decision-making capabilities.
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¹International Federation of Accountants. IFAC is a global organization that facilitates the exchange of knowledge and best practices among more than one million professional accountants worldwide.
²Alta Via principal, Anton van der Merwe played an instrumental role in developing the Costing Continuum Maturity Model, published in 'Evaluating the Costing Journey: A Costing Levels Continuum Maturity Model' and its parent document 'Evaluating and Improving Costing in Organizations'. For further discussion on the IFAC model and how it can play a central role in the selection of costing methods used and applied, visit IFAC's Publications & Resources.