Readings in management accounting:
Gespeichert in:
| Weitere beteiligte Personen: | |
|---|---|
| Format: | Buch |
| Sprache: | Englisch |
| Veröffentlicht: |
Upper Saddle River, NJ
Prentice Hall
2001
|
| Ausgabe: | 3. ed. |
| Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016842674&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Umfang: | VI, 250 S. graph. Darst. |
| ISBN: | 0130214582 |
Internformat
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| 245 | 1 | 0 | |a Readings in management accounting |c [ed. by] S. Mark Young |
| 250 | |a 3. ed. | ||
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Datensatz im Suchindex
| _version_ | 1819299979473190912 |
|---|---|
| adam_text | Contents
PREFACE v
ACKNOWLEDGMENTS vi
ABOUT THE AUTHOR vi
1. MANAGEMENT ACCOUNTING: INFORMATION THAT CREATES VALUE 1
/. 1 P. Drucker, Be Data Literate—Know What to Know 2
1.2 W. L. Ferrara, Cost/Management Accounting: The 21st Century Paradigm 3
1.3 A. Kogan, E F. Sudit, andM. A. Vasarhelyi, Management Accounting: In the Era of
Electronic Commerce 9
2. A FRAMEWORK FOR MANAGEMENT ACCOUNTING AND
CONTROL SYSTEMS 15
2.1 J. Shank and V. Govindarajan, Strategic Cost Management and the Value Chain 16
2.2 F. H. Selto and D. W. Jasinksi, ABC and High Technology: A Story with a Moral 27
2.3 J. G. Kreuze and G. E. Newell, ABC and Life-Cycle Costing for Environmental Expenditures 31
3. COST MANAGEMENT CONCEPTS AND COST BEHAVIOR 37
3.1 R. Cooper and R. S. Kaplan, How Cost Accounting Distorts Product Costs 38
3.2 H. P. Roth and T. L. Albright, What are the Costs of Variability 45
3.3 R. E. Drtina, The Outsourcing Decision 49
4. TRADITIONAL COST MANAGEMENT SYSTEMS 57
4.1 R. Cooper, Cost Management Concepts and Principles 58
4.2 N. Raffish, How Much Does That Product Really Co $t 61
4.3 W. M. Baker, T. D. Fry and K. Karwan, The Rise and Fall of Time-Based Manufacturing 65
5. ACTIVITY-BASED COST MANAGEMENT SYSTEMS 71
5.1 T. L. Estrin, J. Kantor and D. Albers, Is ABC Suitable for Your Company 72
5.2 G. Foster, M. Gupta and L Sjoblom, Customer Profitability Analysis: Challenges and
New Directions 77
5.5 R. B. Sweeney and J. W. Mays, ABM Lift Banks Bottom Line 87
5.4 L B. Can, Unbundling the Cost of Hospitalization 91
6. USING MANAGEMENT ACCOUNTING INFORMATION FOR
ACTIVITY AND PROCESS DECISIONS 97 v
6.1 A. F. Borthick andH. P. Roth, Accounting for Time: Reengineering Business Processes^
Improve Responsiveness 98
6.2 R. Campbell, P. Brewer and T. Mills, Designing an Information System Using Activity-Based
Costing and the Theory of Constraints 106
6.3 M. D. Shields and S. Mark Young, Effective Long-Term Cost Reduction: A Strategic Perspective 114
iii
7. USING MANAGEMENT ACCOUNTING INFORMATION FOR PRICING
AND PRODUCT PLANNING 125
7.1 E. Shim and E. F. Sudit, How Manufacturers Price Products 126
7.2 Activity-Based Costing for Marketing 128
7.3 K. H. Manning, Distribution Channel Profitability 132
7.4 M. E. Bayou and A. Reinstein, Formula for Success: Target Costing for
Cost-Pius Pricing Companies 136
8. USING MANAGEMENT ACCOUNTING INFORMATION
FOR INVESTMENT DECISIONS 141
8.1 S. Coburn, H. Grove and T. Cook, How ABC was Used in Capital Budgeting 142
8.2 S. Kalagnanam and S. K. Schmidt, Analyzing Capital Investments in New Products 148
8.3 S. Gamster, Using Activity-Based Management to Justify ERP Implementations 153
9. MANAGEMENT ACCOUNTING AND CONTROL SYSTEMS FOR
STRATEGIC PURPOSES: ASSESSING PERFORMANCE OVER THE
ENTIRE VALUE CHAIN 163
9.1 R. Cooper and W. Bruce Chew, Control Tomorrow s Costs Through Today s Design 164
9.2 T. Albright and S. Davis, The Elements of Supply Chain Management 171
9.3 B. Hamner and C. H. Stinson, Managerial Accounting and Environmental Compliance Costs 179
9.4 S. Mark Young, Implementing Management Innovations Successfully: Principles for
Lasting Change 185
10. MOTIVATING BEHAVIOR IN MANAGEMENT ACCOUNTING
AND CONTROL SYSTEMS 189
10.1 R. S. Kaplan and D. P. Norton, Using the Balanced Scorecard as a Strategic
Management System 190
10.2 K. A. Merchant, The Control Function of Management 198
10.3 A. Kohn, Why Incentive Plans Cannot Work 207
11. USING BUDGETS TO ACHIEVE ORGANIZATIONAL OBJECTIVES 213
11.1 R. Drtina, S. Hoeger, andJ. Schaub, Continuous Budgeting at The Hon Company 214
11.2 C. K. Bart, Budgeting Gamesmanship 217
11.3 S. Hornyak, Budgeting Made Easy 225
12. ORGANIZATIONAL DESIGN, RESPONSIBILITY CENTERS
AND FINANCIAL CONTROL 231
12.1 R. S. Kaplan, D. Weiss and E. Desheh, Transfer Pricing with ABC 232
12.2 P. A. Dierks and A. Patel, What is EVA and How Can It Help Your Company 238
12.3 M. J. Epstein andS. David Young, Greening with EVA 245
iv
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| id | DE-604.BV023522395 |
| illustrated | Illustrated |
| indexdate | 2024-12-20T13:21:46Z |
| institution | BVB |
| isbn | 0130214582 |
| language | English |
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| physical | VI, 250 S. graph. Darst. |
| publishDate | 2001 |
| publishDateSearch | 2001 |
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| publisher | Prentice Hall |
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| spellingShingle | Readings in management accounting |
| title | Readings in management accounting |
| title_auth | Readings in management accounting |
| title_exact_search | Readings in management accounting |
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| title_fullStr | Readings in management accounting [ed. by] S. Mark Young |
| title_full_unstemmed | Readings in management accounting [ed. by] S. Mark Young |
| title_short | Readings in management accounting |
| title_sort | readings in management accounting |
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