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Multicomplex Management (MCM) Expected Creative Potential (ECP) Picture 9 – Multicomplex Management (MCM) on the WEB

Multicomplex Management (MCM) Expected Creative Potential (ECP) Picture 9 - Multicomplex Management (MCM) on the WEB

In 2002 Hans Bruno Lund introduced the concept
"Multicomplex Management (MCM)" as a platform
for a new series of management concepts and tools,
e.g. "Expected Creative Potential (ECP)", desig-
ned as personal tools for the CEO of large, multicom-
plex organizations in addition to the traditional mana-
gement concepts and tools.

Literature:

Lund, Hans Bruno
Multicomplex Management (MCM)
Version 3
CD-ROM, 741 colored illustrations
Hans Bruno Lund
Skodsborg
Denmark
2009

A multicomplex organization:

Organization Structure Model used: Nordic Industrial Fund – Nordic Council of Ministers – Bio & Chemistry Division (BCD) – Division REI-activities (Research / Education / Innovation): 5 programmes: NordFood, Nordic Wood, NordPap, NordBio and NordYeast; 748 projects; 6.000 participating private and public companies, institutions, organizations and agencies in 62 countries. BCD connected 180.000 researchers, operators, engineers, technicians and company, organization and agency executives (1998). BCD was – in combination with NordTek (the organization managing the cooperation of the 23 Nordic technical universities) – the largest industrial and technological REI-network in Northern Europe. BCD was a 27.000 ECP Organization connecting 278.000 people totalling 2.7 million ECP.

Hans Bruno Lund
Contact: [email protected]

Pictures to Multicomplex Management (MCM): 1, 2, 3, … , 16.

Multicomplex Management (MCM) Pictures:
Picture 1 – 9 on Page 1
Picture 10 on Page 2
Picture 11 – 12 on Page 6
Picture 13 – 15 on Page 7
Picture 16 on Page 8

Multicomplex Management (MCM) is explained in Picture 2.

Expected Creative Potential (ECP) is explained in Picture 2.

——————————————————————————————–
FOUR CATEGORIES OF ORGANIZATION STRUCTURES
——————————————————————————————–

The above mentioned concepts and tools are part of an ongoing project “Multicomplex Management (MCM)”.

In “Multicomplex Management” we divide organizations into four categories according to their total ECP:

SIMPLE ORGANIZATIONS
Total ECP ranging from 0.1 to approx. 100.

SEMICOMPLEX ORGANIZATIONS
Total ECP ranging from approx. 100 to approx. 1.000.

COMPLEX ORGANIZATIONS
Total ECP ranging from approx. 1.000 to 10.000.

MULTICOMPLEX ORGANIZATIONS
Total ECP exceeding 10.000.

=====================================================
MULTICOMPLEX MANAGEMENT MCM ON THE WEB
=====================================================

MULTICOMPLEX MANAGEMENT (MCM) ON THE WEB:

1.Multicomplex Management (MCM) Picture 2 ECP on Flickr – Photo Sharing!
– 2 besøg – 13. apr – [ Oversæt denne side ]
Organization Structure Model used: Nordic Industrial Fund – Nordic Council of Ministers – Bio & Chemistry Division (BCD) – Division REI-activities (Research …
www.flickr.com/photos/[email protected]/3265568769/ – 146k – Cached – Lignende sider

2.Multicomplex Management (MCM) Picture 1 Organization Structure on …
– [ Oversæt denne side ]
Organization Structure Model used: Nordic Industrial Fund – Nordic Council of Ministers – Bio & Chemistry Division (BCD) – Division REI-activities (Research …
www.flickr.com/photos/[email protected]/3268329157/ – 169k – Cached – Lignende sider
Flere resultater fra www.flickr.com »

3.MCM
– [ Oversæt denne side ]
Multicomplex Management (MCM) See: flickr Hans Bruno Lund Hans Bruno Lund’s Photostream Picture: Multicomplex Management (MCM); Picture 1 Organization …
www.slideshare.net/hundige/mcm-1072269 – 50k – Cached – Lignende sider

4.Multicomplex Management (MCM) – The Photography Network …
– 29. apr – [ Oversæt denne side ]
Photography social network featuring photo sharing, interactive forums, blogging, personalized …

Creating a Chart of Accounts for a Small Restaurant

Independent restaurant owners often do their own bookkeeping. Even if they hire a professional accountant at year’s end, they may save considerable money by handling the weekly tasks themselves.

Setting up a chart of accounts to fit the restaurant needs generally requires customizing the default choices of any accounting program. The selection of sales and cost of goods accounts on most systems does not provide for the separation of food and beverage categories that are needed.

Even the leading bookkeeping program for small business, while it has a default selection for restaurants, fails to provide all of the accounts that most restaurant owners require. In addition, many of the expense accounts that are added are rarely used, leading to confusion during data entry, and don’t help with the overview of the business finances.

The National Restaurant Association publishes a book titled Uniform System of Accounts for Restaurants. The book provides detailed descriptions of the application of generally accepted accounting principles to the restaurant industry.

That book includes a sample chart of accounts, but notes that “the codes used here are not the only method for classifying the accounts”. It points out that most restaurants will not use all of the categories listed, and it also notably lacks breakdown of inventory and cost categories beyond “food” and “beverage”. Many restaurant owners want further separation of those categories to include sub-categories such as “meat”, “seafood”, and “produce”, and possibly “beer” and “wine” for beverage categories.

While many programs do not require the use of account numbers, the NRA book states that some type of account numbering system must be used. If your program is not showing account numbers, it should have an option on a set up screen to activate that feature.

Any account numbering system is generally grouped so that accounts of a particular type fall within a specific range of numbers. For example, assets may be in the 1000 range, and income accounts in the 4000 range. On systems with many detail accounts, 5 digit numbers may be used to allow more sub-categories, but that is rarely needed for a small restaurant.

Typical number ranges that are used by many accounting systems are as follows:

Asset accounts: 1000-1999

Liability accounts: 2000-2999

Equity accounts: 3000-3999

Revenue accounts: 4000-4999

Cost of goods: 5000-5999

Expenses: 6000-8000

“Other” accounts: 8000-9999

Asset Accounts

Asset accounts include cash, bank accounts, inventory, and everything else that is owned.

It is common to assign the first account number, 1000, to Cash, since they are usually ordered, within each group, by liquidity (ease of converting to cash).

A separate account should be used in the chart of accounts for each bank account maintained for the business. If merchant deposits take a few days to reach the bank, a merchant account can be used. Also, if checks are accepted and not processed electronically, an account should be created for checks to be deposited.

New accounts are normally numbered 10 digits apart, so your first two bank accounts may use 1010 …