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Readings in Management Accounting

ISBN: 9780134919119 | 0134919114
Edition: 2nd
Format: Paperback
Publisher: Prentice Hall
Pub. Date: 5/1/1997

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SummaryTable of Contents
A compilation of recent business press and academic articles designed to accompany Atkinson/Banker/Kaplan Young, Management Accounting. Each section of the book is introduced with a summary of the articles and their overall contribution to the topics. Each reading concludes with a set of questions designed to provoke thought and analysis on the part of the student. The Instructor's Guide details at what juncture each of the articles can be used with the main text.
Preface
Acknowledgments
Management Accounting: Information That Creates Value
Be Data Literate---Know What to Know
2(1)
... MORE
P. F. Drucker
What Production Managers Really Want to Know
3(7)
W. J. Bruns, Jr.
S. M. McKinnon
Let's Reengineer Cost Accounting
10(8)
D. P. Keegan
R. G. Eiler
The Organization As a System of Activities
Strategic Cost Management and the Value Chain
18(12)
J. K. Shank
V. Govindarajan
ABC and High Technology: A Story with a Moral
30(4)
F. H. Selto
D. W. Jasinski
Accounting and Cost Management in a JIT Environment
34(11)
G. Foster
C. T. Horngren
Cost Concepts
Activity-Based Systems: Measuring the Costs of Resource Usage
45(9)
R. Cooper
R. S. Kaplan
Cost Classification in Unit-Based and Activity-Based Manufacturing Cost Systems
54(8)
R. Cooper
ABC and Life-Cycle Costing for Environmental Expenditures
62(7)
J. G. Kreuze
G. E. Newell
Cost Behavior
How Cost Accounting Distorts Product Costs
69(7)
R. Cooper
R. S. Kaplan
What Are the Costs of Variability?
76(5)
H. P. Roth
T. L. Albright
The Outsourcing Decision
81(8)
R. E. Drtina
Basic Product Costing Systems
Cost Management Concepts and Principles
89(3)
R. Cooper
How Much Does That Product Really Cost?
92(5)
N. Raffish
The Rise and Fall of Time-Based Manufacturing
97(6)
W. M. Baker
T. D. Fry
K. Karwan
Two-Stage Allocations And Activity-Based Costing Systems
Is ABC Suitable for Your Company?
103(6)
T. L. Estrin
J. Kantor
D. Albers
Activity-Based Costing in Service Industries
109(8)
W. Rotch
Activity-Based Total Quality Management at American Express
117(8)
D. A. Carlson
S. M. Young
Unbundling the Cost of Hospitalization
125(8)
L. P. Carr
Pricing and Product Mix Decisions
How Manufacturers Price Products
133(3)
E. Shim
E. F. Sudit
Pricing Strategies for Manufacturers
136(5)
T. S. Dudick
Activity-Based Costing for Marketing
141(4)
R. J. Lewis
Distribution Channel Profitability
145(6)
K. H. Manning
Process and Activity Decisions
Accounting for Time: Reengineering Business Processes to Improve Responsiveness
151(8)
A. Faye Borthick
H. P. Roth
D. G. 39Dhavale, Activity-Based Costing in Cellular Manufacturing Systems
159(11)
Effective Long-Term Cost Reduction: A Strategic Perspective
170(13)
M. D. Shields
S. M. Young
Budgeting: Resource Allocation to Achieve Organizational Objectives
Continuous Budgeting at the Hon Company
183(3)
R. Drtina
S. Hoeger
J. Schaub
Budgeting Gamesmanship
186(8)
C. K. Bart
Why Budgets Are Bad for Business
194(5)
T. A. Stewart
Capital Budgeting
Strategic Cost Analysis of Technological Investments
199(11)
J. K. Shank
V. Govindarajan
Analyzing Capital Investments in New Products
210(5)
S. Kalagnanam
S. K. Schmidt
Managerial Accounting and Environmental Compliance Costs
215(7)
B. Hamner
C. H. Stinson
Planning and Control
Using the Balanced Scorecard as a Strategic Management System
222(9)
R. S. Kaplan
D. P. Norton
The Control Function of Management
231(9)
K. A. Merchant
Revolution in Management Control
240(7)
G. H. B. Ross
Financial Control
Linking the Shop Floor to the Top Floor
247(5)
M. Beishcel
K. R. Smith
Financial Managers: Business Advocates or Corporate Cops?
252(5)
S. F. Jablonsky
P. J. Keating
Flexible Budgeting in an Activity-Based Costing Framework
257(6)
R. S. Kaplan
Contemporary Management Accounting: Methods to Stay Competitive
Control Tomorrow's Costs Through Today's Designs
263(7)
R. Cooper
W. B. Chew
Measuring the ``Cost of Quality'': A Strategic Cost Management Perspective
270(10)
J. K. Shank
V. Govindarajan
Customer Profitability Analysis: Challenges and New Directions
280(12)
G. Foster
M. Gupta
L. Sjoblom
Compensation Issues
Is Gainsharing the Wave of the Future?``
292(5)
W. Imberman
Motivating Employees with Informal Rewards
297(4)
B. Nelson
Why Incentive Plans Cannot Work
301(7)
A. Kohn
Management Accounting and Control System Design: Behavioral Factors and Change Management
Whistleblowing and the Law
308(3)
G. S. Rechtschaffen
J. A. Yardley
A Framework for Successful Adoption and Performance of Japanese Manufacturing Methods
311(11)
S. M. Young
Tapping the Full Potential of ABC
322(6)
J. A. Ness
T. G. Cucuzza
Implementing Activity-Based Costing Systems Successfully
328
M. D. Shields
M. A. McEwen

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