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This text provides leading-edge treatment of innovative management accounting issues used by major companies throughout the world. Takes a systematic management- oriented approach to advanced management topics. Each chapter is accompanied by cases to illustrate the concepts discussed.
New to this edition:
1. Comprehensive coverage of Activity-Based-Costing and the Balanced Scorecard method as the unifying framework throughout the text. ABC and BSC link formerly unrelated topics and chapters.
2. Transfer pricing, chapter 9 updated to reflect more modern approaches.
3. Chapter 10 will prominently feature Economic Value Added (EVA).
4. New cases illustrating ABC and the Balanced Scorecard will be incorporated throughout.
5. Topics no longer central issues in today's environment have been deleted—i.e., joint costs and extensive variance analysis.
6. Second edition chapters 10 and 11 have been consolidated into a new chapter 11, Measuring Performance from Customer and Internal Business Process Perspective.
作者簡介
Robert S. Kaplan
現職：Harvard University
Anthony A. Atkinson
現職：University of Waterloo
Ch 1 Cost System Concepts. Resources and Activities. Committed and Flexible Costs. Costs of Resource Supply and Resource Usage.
Ch 2 Decision Making with Committed and Flexible Resources. Choosing an Optimal Product Mix. Short Term Budgeting.
Ch 3 Assigning Support and Service Department Costs. Service Department Costs.
Ch 4 Activity-Based Costing. Assigning Resource Costs To Activities. Activity Cost Drivers: Selection and Use. Cost Hierarchy (Unit, Batch, Product, and Customer-Sustaining).
Ch 5 Decision-Making about Products. Measuring Product Profitability. Pricing. Other Product-Related Decisions: Substitution, Customers.
Ch 6 Cost-Based Decision Making. Activity Management and Process Improvement. Kaizen. Life Cycle Costing. Target Costing.
Ch 7 Decentralization.
Ch 8 Balanced Scorecard: Measuring Total Business Unit Performance.
Ch 9 Financial Measures of Performance. Profit Centers/Transfer Pricing. Variance Analysis. Productivity Measures.
Ch10 Financial Measures of Performance: Investments and EVA.
Ch11 Measuring Performance from Customer and Internal Business Process Perspective. Total Quality and Continuous Improvement. Cost of Quality. Cycle Time Management. Other Customer and Internal Business Process Measures, Including Product Development and Innovation.
Ch12 Investing to Develop Future Capabilities. Investments in Technology Linked to Customer Satisfaction, Process Improvements, Internal Capabilities, Reengineering.
Ch13 Incentive and Compensation Systems. Incorporate New Material On Incentive Systems. Summarize Agency Material. Summarize Emerging Material On Compensation and Nonfinancial Performance.
Ch14 Formal Models for Budgeting and Control Systems. Measures. Summarize Agency Material.
