Viser: Management Accounting - International Edition - Information for Decision Making

Management Accounting - International Edition - Information for Decision Making, 7. udgave

Management Accounting - International Edition

Information for Decision Making
Anthony Atkinson, Robert Kaplan, Ella Mai Matsumura og Mark Young
(2022)
Sprog: Engelsk
Cambridge Business Publishers
799,00 kr. 719,10 kr.
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Detaljer om varen

  • 7. Udgave
  • Udgiver: Cambridge Business Publishers (August 2022)
  • Forfattere: Anthony Atkinson, Robert Kaplan, Ella Mai Matsumura og Mark Young
  • ISBN: 9781618535276
We wrote this book to prepare business students at both the graduate and undergraduate level for successful careers as managers in private sector companies, nonprofit and governmental organizations.

Successful managers have the ability to make decisions that are aligned with strategic goals, deliver continuous improvement of critical processes, and motivate and align employees with organizational objectives.

This book emphasizes the use of measurement and management systems for sustainable value creation.

The seventh edition of Management Accounting, Information for Decision Making is the only textbook that treats management accounting with a coherent structure and a unified approach, rather than a series of disconnected chapters.

This edition delivers an integrated flow of content that tracks the four foundational perspectives in the balanced scorecard (BSC), described by Strategic Finance as one of the major innovations in management accounting in the past 100 years.

  • After an introductory chapter, the book addresses the BSC’s financial perspective, in Chapters 2–4, with an expanded and updated treatment of traditional costing material.
  • Chapter 5 extends traditional costing with the modern time-driven
    activity-based costing (TDABC) approach for measuring product costs and profitability, with implications for decisions about pricing, product mix, and process efficiencies. The chapter includes a new section on applying TDABC to health care and a new case based on this content.
  • Chapter 6 follows with a
    chapter, unique to this textbook, on customer costing, customer profitability, and customer performance measurement. This chapter provides the measurement foundations
    for the BSC’s customer perspective.
  • The next two chapters provide in-depth treatment of the concepts and measurements for BSC’s process perspective.
    Chapter 7 covers process costing and improvement. Chapter 8 introduces life-cycle, environmental, and innovation costing,
  • Employee motivation in
    Chapter 9 provides the content for the BSC’s learning and growth perspective.

  • Finally, Chapter 10, contains in-depth coverage of the BSC and strategy maps, bringing the content of all the previous chapters together. It demonstrates how to
    create and align the metrics in all four BSC perspectives to a company’s strategy, enabling the BSC to be used to describe, communicate, and implement an organization’s strategy.
  • The book concludes with Chapter 11 on using budgets
    for planning and coordination, and Chapter 12 on financial control over responsibility centers.
About the Authors
Preface
Brief Table of Contents
Contents
Chapter 1 How Management Accounting Information Supports Decision Making
Chapter 2 Using Costs in Decision Making
Chapter 3 Decision Making and Management Accounting Information
Chapter 4 Accumulating and Assigning Costs to Products
Chapter 5 Activity-Based Costing Systems
Chapter 6 Measuring and Managing Customer Relationships
Chapter 7 Measuring and Managing Process Performance
Chapter 8 Measuring and Managing Innovation and Life-Cycle Costs
Chapter 9 Behavioral and Organizational Issues in Management Accounting and Control Systems
Chapter 10 The Balanced Scorecard and Strategy Map
Chapter 11 Using Budgets for Planning and Coordination
Chapter 12 Financial Control
Index

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