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ADVANCED MANAGEMENT ACCOUNTING


KAPLAN R. ATKINSON A.

wydawnictwo: PRENTICE HALL , rok wydania 2005, wydanie IV

cena netto: 380.00 Twoja cena  361,00 zł + 5% vat - dodaj do koszyka

Robert Kaplan , Harvard Business School
Anthony A. Atkinson , University of Waterloo

Published January 1998 by Prentice Hall Business Publishing

Copyright 1998, 798 pp. Cloth
Leading-edge treatment of innovative management accounting issues used by major companies throughout the world. Will appeal to professors that want a systematic management- oriented approach to advanced management topics. Each chapter is accompanied by cases to illustrate the concepts discussed.

  • Authoritative author team known for establishing innovative business and academic standards.

  • Text goes beyond reviewing cost accounting topics that students have already covered in other courses.

In addition to the many new cases added, old favorites have been retained and updated (i.e., incentive compensation, decentralization and management control systems).
Introduction.
Origins of Cost Management Systems. The Scientific Management Movement. Management Control for Diversified Organizations. From Cost Management to Cost Accounting. Recent Developments in Manufacturing and Service Companies. Contemporary Management Accounting Developments. Summary.
1. Understanding Cost Behavior.
The Role of Management Accounting. Understanding Cost Behavior. An Example of Cost Structure. Handling Indirect (Common) Costs. Computing the Cost of Unused Capacity. Cost-Volume-Profit Analysis. Summary. Problems.
2. Short-Term Budgeting, Resource Allocations, and Capacity Cost.
The Example. Short-Term Planning and Budgeting. Activities, Resource Use, and Costs. Optimizing the Use of Short-Term Resources. Opportunity Costs, Capacity Costs, and the Theory of Constraints. This Issue of Multiple Resources. The Role of Cost Information in Allocating Short-Term Resources. Budgeting Operations. Summary. Problems. Cases.
3. Assigning Resource Costs to Production Cost Centers.
Why Assign Service Department Costs? Measuring Costs of Using Service Departments. Avoid Estimates and Allocations for Cost Control. A Fundamental Cost Accounting Equation. Assigning Service Department Costs. Service Departments Not Directly Supporting Production Output. Primary and Secondary Activities. The Nature and Problems of Reciprocal Services. Special Case for Arbitrary Allocation. Summary. Appendix 3.1: The Reciprocal Cost Procedure. Problems. Case.
4. Activity-Based Costing.
Assigning Service Department Costs to Activities. Assigning Service Department Costs: Some Fixed and Some Variable. Activity Cost Drivers. Designing the Optimal System. Summary. Cases.
5. Activity-Based Management.
The Product Profitability Whale Curve. Pricing. Using ABC for Analyzing Customer Profitability. Product Substitution. Redesign Products. Improve Processes and Operations Strategy. Technology Investment. Eliminate Products. Activity-Based Management: A Summary. Problems. Cases.
6. Cost-Based Decision Making.
Target Costing. Kaizen Costing. Target Costing: A Comprehensive Example. Life Cycle Costing. Other Costing Tools. Environmental, Salvage, and Disposal Costs. Conclusion. Problems. Cases.
7. Decentralization.
Why Decentralize. Organization of Decentralized Units. Developing a Performance Measure for Decentralized Operating Units. Summary. Problems. Cases.
8. The Balanced Scorecard: Measuring Total Business Unit Performance.
The Balanced Scorecard. Linking Multiple Scorecard Measures to a Single Strategy. Diagnostic Versus Strategic Measures. Four Perspectives: Are They Sufficient? Summary. Cases.
9. Financial Measures of Performance.
The Nature of Financial Control. Control in the Aggregate Using Financial Measures. Control in the Small Using Nonfinancial Measures. Operations Control and Management By Exception Using Variance Analysis. Productivity Measures. Summary. Problems. Cases.
10. Financial Measures of Performance: Return on Investment (ROI) and Economic Value Added (EVA™).
Relating Profits to Assets Employed. A Historical Perspective. The Matsushita Internal Capital System. The Danger of ROI Control. Technical Shortcomings of the ROI Measure. Economic Value Added (Residual Income). Expense Versus Capitalize. Price-Level Adjustments. Depreciation Method. Summary of Technical Adjustments to ROI and EVA Calculations. Linking ABC to Economic Value Added: Assigning Assets. Summary. Problems. Cases.
11. Measuring Customer, Internal Business Process, and Employee Performance. Process Perspective.
Customer Perspective. Internal Business Perspective: Operations and Innovation Processes. Employee Capabilities. Summary and Conclusion. Problems. Cases.
12. Investing to Develop Future Capabilities Technology.
Is a New Theory Needed? Measuring All The Benefits from the New Process. Investing in Organizational Capabilities. Summary on Building Organizational Capabilities.
13. Incentive and Compensation Systems.
The Expectancy View of Behavior. Intrinsic and Extrinsic Rewards. Tying Rewards to Performance. Important Attributes of Compensation Systems. Rewarding Other Organization Members. Summary. Problems. Cases.
14. Formal Models for Budgeting and Incentive Contracts.
Issues and Term in Formal Incentive Models. Problems of Obtaining Information for Standards and Budgets. The Agency Model. Eliciting Honest Revelation of Privately Held Belief. The Role of Insurance. Summary. Problems.

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