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READING MANAGEMENT ACCOUNTING


YOUNG M.

wydawnictwo: PH , rok wydania 2001, wydanie III

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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)

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