BACKFLUSH ACCOUNTING

[Examines the reasons why Backflush Accounting (BA) failed to replace Traditional Costing Systems]

By,

CHAPTER 4: ANALYSIS1

4.1 Analysis - Coding and Memoing2

4.2 Discussion11

CHAPTER 5: CONCLUSION & RECOMMENDATIONS16

5.1 Conclusion16

5.2 Recommendations21

REFERENCES24

APPENDIX30

CHAPTER 4: ANALYSIS

The data analysis will be performed in this chapter in order to obtain the findings in the research. The data is obtained from the primary sources using qualitative approach and conducted interviews based on focused group. This chapter indicates the analysis regarding the data that has been gathered. All key points are analyzed by the researcher after collecting the data and indicate major findings that are obtained from primary research. The purpose of the conducted on the manufacturing companies to analyze the reasons of failure of backflush accounting (BA) during the implementation of traditional costing methods. For this purpose, this study analyzed the behaviour of respondents in which employees and managers are included and they have been gone through the interview sessions based on the foucused group. The number of respondents or sample size is 20 for this research which were divided into four groups of five each. Two organizations were being approached for this purpose which includes 5 top level managers and 5 employees for each company. All the participants were representing from the age group of 28 to 40. In this study, most of the participants are males as compared to females (i.e. 72% of males and 28% of females).

The objective of this study is to conduct on specific respondents from manufacturing firms and to analyze the impact of backflush accounting (BA) system on manufacturing firms. As a result, it will bring improvement and ultimately enhance the manufacturing process through backflush costing over a certain period of time. The interview is conducted where certain questions have been asked from workers in two different organizations related to backflush accounting (BA). After the session of interview, the result indicates the assessment of the reasons of backflush costing and its reasons of failure at the time of replacement of traditional costing approaches as well as related to manufacturing operations (Gerald 2010, p.34-37).

4.1 Analysis - Coding and Memoing

For this objective, the research collected the data by taking interviews from the managers and employees from the different manufacturing organizations. These interviews are based on focused grouped that were conducted for over 8 weeks. During this course, employees and managers provided their personal opinions regarding the backflush accounting (BA) system that helped in this study for the purpose of analyzing the reasons that how backflush accounting (BA) at the time of implementation when replacing the traditional methods and approaches of costing. It has evaluated different responses and perspectives of the managers and employees from different organization and manufacturing firms in terms of providing responses of benefits of backflush accounting as well as its weaknesses to the organization, managers and employees ultimately it helped the research to examine more clearly the relationship between traditional costing methods and backflush accounting (BA). The above analysis and discussion shows that it is essential for the managers of manufacturing firms ...