Readings in Management
Accounting, 3/e
S. Mark Young, University of
Southern California
Copyright 2001, 250 pp. Paper format ISBN 0-13-021458-2
Summary
A supplementary reader for
all levels of Cost and Management Accounting courses.
This reader contains
thirty-nine recent business press and academic articles-all representing
state-of-the-art thinking and examples on a wide variety of management accounting topics
in many types of service and manufacturing contexts. The articles parallel the contents of
Management Accounting 3/e (Atkinson, et al.), but can be used with any core management and
cost accounting text.
Features
- Coordinated
with leading core textbooks-Readings are tied specifically to Atkinson/et al.,
Management Accounting, 3/e, but a grid at the front of the Instructor's Manual keys each
reading to a number of leading cost and management accounting texts. State-of-the-art
perspectives: The readings are taken from many cutting-edge sources including The Wall
Street Journal, Management Accounting, Journal of Cost Management, Harvard Business
Review, and others.
- Helps
instructors select the best readings to use with their particular textbook.
- NEW-Now
includes 13 new readings-More readings on technology and the internet. Includes a wide
variety of readings in manufacturing and service organizations.
- Brings
direct applications into the classroom.
- Synopses
of all readings-At the beginning of each section.
- Helps
students see the overall contribution of individual articles to the topic at hand.
- Questions-At
the end of each reading. Answers are provided in an Instructor's Manual.
- Provides
instructors with a convenient source of homework assignments. Provokes thought and
analysis on the part of students and helps them to test their understanding of the
readings.
Table Of
Contents
1. MANAGEMENT ACCOUNTING:
INFORMATION THAT CREATES VALUE.
Be Data Literate-Know What
to Know, P. Drucker. Cost/Management Accounting: The 21st Century Paradigm,W. L. Ferrara.
Management Accounting: In the Era of Electronic Commerce, A. Kogan, E F. Sudit, and M. A.
Vasarhelyi.
2. A FRAMEWORK FOR MANAGEMENT ACCOUNTING AND CONTROL SYSTEMS.
Strategic Cost Management and
the Value Chain, J. Shank and V. Govindarajan. ABC and High Technology: A Story with a
Moral, F. H. Selto and D. W. Jasinksi. ABC and Life-Cycle Costing for Environmental
Expenditures, J. G. Kreuze and G. E. Newell.
3. COST MANAGEMENT CONCEPTS AND COST BEHAVIOR.
How Cost Accounting Distorts
Product Costs, R. Cooper and R. S. Kaplan. What Are the Costs of Variability?, H. P. Roth
and T. L. Albright. The Outsourcing Decision,
R. E. Drtina.
4. TRADITIONAL COST MANAGEMENT SYSTEMS.
Cost Management Concepts and
Principles, R. Cooper. How Much Does that Product Really Cost?, N. Raffish. The Rise and
Fall of Time-Based Manufacturing,
W.M. Baker, T.D. Fry, and K. Karwan.
5. ACTIVITY BASED COST MANAGEMENT SYSTEMS.
Is ABC Suitable for Your
Company?, T. L. Estrin, J. Kantor, and D. Albers. Customer Profitability Analysis:
Challenges and New Directions, G. Foster, M. Gupta, L. Sjoblom. ABM Lifts Banks Bottom
Line, R. B. Sweeny and J. W. Mays. Unbundling the Cost of Hospitalization, L. B. Carr.
6. USING MANAGEMENT ACCOUNTING INFORMATION FOR ACTIVITY AND PROCESS DECISIONS.
Accounting for Time:
Reengineering Business Processes to Improve Responsiveness, A. F. Borthick and H. P. Roth.
Designing an Information System Using Activity-Based Costing and the Theory of
Constraints,
R. Campbell, P. Brewer, and T. Mills. Effective Long-Term Cost Reduction: A Strategic
Perspective, M. D. Shields and S. Mark Young.
7. USING MANAGEMENT ACCOUNTING INFORMATION FOR PRICING AND PRODUCT PLANNING.
How Manufacturers Price
Products, E. Shim, and E. F. Sudit. Activity-Based Costing for Marketing Distribution
Channel Profitability, K. H. Manning. Formula for Success: Target Costing for Cost-Plus
Pricing Companies, M. E. Bayou and A. Reinstein.
8. USING MANAGEMENT ACCOUNTING INFORMATION FOR INVESTMENT DECISIONS.
How ABC was Used in Capital
Budgeting, S. Coburn, H. Grove and T. Cook. Analyzing Capital Investments in New Products,
S. Kalagnanam, and S. K. Schmidt. Using Activity Based Management to Justify ERP
Implementations, S. Gamster.
9. MANAGEMENT ACCOUNTING AND CONTROL SYSTEMS FOR STRATEGIC PURPOSES: ASSESSING PERFORMANCE
OVER THE ENTIRE VALUE CHAIN.
Control Tomorrow's Costs
Through Today's Design, R. Cooper and W. Bruce Chew. The Elements of Supply Chain
Management,
T. Albright and S. Davis. Managerial Accounting and Environmental Compliance Costs, B.
Hamner and C. H. Stinson. Implementing Management Innovations Successfully: Principles for
Lasting Change,
S. Mark Young.
10. MOTIVATING BEHAVIOR IN MANAGEMENT ACCOUNTING AND CONTROL SYSTEMS.
Using the Balanced Scorecard
as a Strategic Management System, R. S. Kaplan and D. P. Norton. The Control Function of
Management, K. A. Merchant. Why Incentive Plans Cannot Work, A. Kohn.
11. USING BUDGETS TO ACHIEVE ORGANIZATIONAL OBJECTIVES.
Continuous Budgeting at the
Hon Company, R. Drtina, S. Hoeger, and J. Schaub. Budgeting Gamesmanship, C. K. Bart.
Budgeting Made Easy, S. Hornyak.
12. ORGANIZATIONAL DESIGN, RESPONSIBILITY CENTERS AND FINANCIAL CONTROL.
Transfer Pricing with ABC, R.
S. Kaplan, D. Weiss, and E. Desheh. What Is EVA, and How Can It Help Your Company?, P. A.
Dierks and A. Patel. "Greening" with EVA, M. J. Epstein and S. David Young.
Instructors Supplements
Instructors Guide (ISBN:
013028422X)