Readings in Management & Accounting / Edition 5

Readings in Management & Accounting / Edition 5

by S. Mark Young
     
 

ISBN-10: 0132280221

ISBN-13: 9780132280228

Pub. Date: 12/28/2006

Publisher: Prentice Hall

Readings in Management Accounting, 2nd edition, is a compilation of recent business press and academic articles. The articles parallel the contents of Management Accounting, 2nd edition, and are taken from the Journal of Cost Management, Management Accounting, the Wall Street Journal, Fortune Magazine, the Harvard Business Review and other sources. Each section …  See more details below

Overview

Readings in Management Accounting, 2nd edition, is a compilation of recent business press and academic articles. The articles parallel the contents of Management Accounting, 2nd edition, and are taken from the Journal of Cost Management, Management Accounting, the Wall Street Journal, Fortune Magazine, the Harvard Business Review and other sources. Each section of the book is introduced with a summary of articles and their overall contribution to the topic. Each reading concludes with a set of questions designed to provoke thought and analysis.

Product Details

ISBN-13:
9780132280228
Publisher:
Prentice Hall
Publication date:
12/28/2006
Edition description:
Older Edition
Pages:
380
Product dimensions:
8.40(w) x 10.90(h) x 0.70(d)

Table of Contents



1. Management Accounting: Information that Creates Value.

P. Drucker, Be Data Literate—Know What to Know. W. L. Ferrara, Cost/Management Accounting: The 21st Century Paradigm. A. Kogan, E F. Sudit, and M. A. Vasarhelyi, Management Accounting in the Era of Electronic Commerce.



2. A Framework for Management Accounting and Control Systems.

J. Shank and V. Govindarajan, Strategic Cost Management and the Value Chain. F. H. Selto and D. W. Jasinksi, ABC and High Technology: A Story with a Moral. J. G. Kreuze and G. E. Newell, ABC and Life-Cycle Costing for Environmental Expenditures.



3. Traditional Cost Management Systems.

R. Cooper and R. S. Kaplan, How Cost Accounting Distorts Product Costs. H. P. Roth and T. L. Albright, What Are the Costs of Variability? R. Drtina, The Outsourcing Decision. R. Cooper, Does Your Company Need a New Cost System? N. Raffish, How Much Does that Product Really Cost? W. M. Baker, T. D. Fry, and K. Karwan, The Rise and Fall of Time-Based Manufacturing. L. Gordon and M. Loeb, Distinguishing Between Direct and Indirect Costs Is Crucial for Internet Companies.



4. Activity Based Cost Management Systems.

T. L. Estrin, J. Kantor, and D. Albers, Is ABC Suitable for Your Company? G. Foster, M. Gupta, L. Sjoblom, Customer Profitability Analysis: Challenges and New Directions. R. S.Kaplan and V. G. Narayanan, Measuring and Managing Customer Profitability. R. B. Sweeny and J. W. Mays, ABM Lifts Bank's Bottom Line. L. P. Carr, Unbundling the Cost of Hospitalization.



5. Management Accounting Information for Activity and Process Decisions.

A. Faye Borthick and H. P. Roth, Accounting for Time: Reengineering Business Processes to Improve Responsiveness. R. Campbell, P. Brewer, and T. Mills, Designing an Information System Using Activity-Based Costing and the Theory of Constraints. M. D. Shields and S. M. Young, Effective Long-Term Cost Reduction: A Strategic Perspective. G. T. Lucierr and S. Seshadri, GE Takes Six Sigma Beyond the Bottom Line.



6. Cost Information for Pricing and Product Planning.

E. Shim, and E. F. Sudit, How Manufacturers Price Products. R. J. Lewis, Activity-Based Costing for Marketing. K. H. Manning, Distribution Channel Profitability. M. E. Bayou and A. Reinstein, Formula for Success: Target Costing for Cost-Plus Pricing Companies.



7. Management Accounting and Control Systems: Assessing Performance Over the Entire Value Chain.

R. Cooper and W. B. Chew, Control Tomorrow's Costs Through Today's Designs. T. Albright, The Use of Target Costing in Developing the Mercedes Benz M-Class. T. Albright and S. Davis, The Elements of Supply Chain Management. B. Hamner and C. H. Stinson, Managerial Accounting and Environmental Compliance Costs. S. M. Young, Implementing Management Innovations Successfully: Principles for Lasting Change.



8. Motivating Behavior in Management Accounting and Control Systems.

K. Merchant, The Control Function of Management. A. Kohn, Why Incentive Plans Cannot Work. J. Pfeffer, Six Dangerous Myths About Pay.



9. The Balanced Scorecard.

R. S. Kaplan and D. P. Norton, Using the Balanced Scorecard as a Strategic Management System. R. S. Kaplan and D. P. Norton, Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part I. R. S. Kaplan and D. P. Norton, Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part II. M. Green, J. Garrity, A. Gumbus, and B. Lyons, Pitney Bowes Calls for New Metrics.



10. Using Budgets to Achieve Organizational Objectives.

Drtina, R., S. Hoeger, and J. Schaub, Continuous Budgeting at the Hon Company. C. Bart, Budgeting Gamesmanship. S. Hornyak, Budgeting Made Easy. M. Jensen, Corporate Budgeting is Bad—Let's Fix It. J. Hope and R. Fraser, Beyond Budgeting.



11. Capital Budgeting.

S. Coburn, H. Grove and T. Cook, How ABC was Used in Capital Budgeting. S. Kalagnanam, and S. K. Schmidt, Analyzing Capital Investments in New Products. S. Gamster, Using Activity Based Management to Justify ERP Implementations.



12. Responsibility Centers and Financial Control.

Kaplan, D. Weiss, and E. Desheh, Transfer Pricing with ABC. P. A. Dierks and A. Patel, What is EVA, and How Can It Help Your Company? M. Epstein and S. D. Young, 'Greening' with EVA.

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