2. Types of MAS Engagements
• Acc. to Nature of the Problem
1. Corrective – involves a situation in which
conditions have worsened. It usually arises
suddenly and demands urgent action.
2. Progressive – involves a situation that can be
improved.
3. Opportunistic – involves a situation in which a
future opportunity exists.
3. Types of MAS Engagements
• Acc. to Service Delivery Areas
1. General management
2. Manufacturing
3. Personnel
4. Finance and accounting
5. Marketing
6. Procurement
7. Research and development
8. Packaging
9. Administration
10. International operations
4. Types of MAS Engagements
• Acc. to Application of the Analytical Process
The analytic process in a consulting
engagement includes:
1. Identifying the objectives
2. Defining the problem
3. Finding out the facts
4. Developing the solutions, and
5. Implementing the solution.
5. Areas of MAS Practice
The management functions of analysis, planning, organizing
and controlling.
The introduction of new ideas, concepts and methods to
management.
The improvement of policies, procedures, systems, methods
and organizational relationships.
The application and use of managerial accounting, control
systems, data processing, and mathematical techniques and
methods.
The conduct of special studies, preparation or
recommendation.
6. Types of Consultancy Work
1. Business planning and development or project feasibility
studies
2. Information systems consulting
3. Management/operations audit
4. Business process improvement/reengineering
5. Others, such as:
a. Marketing research
b. Marketing strategy development
c. Developing promotional campaign
d. Planning sales force activity
e. New product development
f. Developing proposal for financial support
g. Staff recruitment
h. Exporting and international market
7. Management Consultancy Services by CPAs
A. Traditional Services
1. Managerial Accounting
2. Design and appraisal of accounting
system
3. Financial Management-related services
4. Project Feasibility Studies
8. Management Consultancy Services by CPAs
B. Emerging Consultancy Services
1. Global Risk Management Solution
a. Financial risk management
b. Strategic risk management
c. Operational and systems risk management
d. Compliance risk management
e. Internal audit services
2. Transaction Services
3. Financial Advisory Services
9. Management Consultancy Services by CPAs
2. Transaction Services
3. Financial Advisory Services
4. Project Finance and Privatization
5. Valuation Services
6. Business Recovery Services
7. Dispute Analysis and Investigation
8. Computer Risk Management
9. Application Software Selection and
Implementation
10. Criteria in Determining the Scope of Service
1. Responsibility to establish scope of service
2. Independence
3. Competence
4. Requirements for specialization
5. Identification and resolution of client’s
basic problems
6. Referrals
7. Code of professional ethics