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Suitable for upper level advanced management or cost accounting courses at the undergraduate or MBA/graduate level. Assumes knowledge of management and/or cost accounting. 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.
1. Cost System Concepts. Resources and Activities. Committed and Flexible Costs. Costs of Resource Supply and Resource Usage. 2. Decision Making with Committed and Flexible Resources. Choosing an Optimal Product Mix. Short Term Budgeting. 3. Assigning Support and Service Department Costs. Service Department Costs. 4. Activity-Based Costing. Assigning Resource Costs To Activities. Activity Cost Drivers: Selection and Use. Cost Hierarchy (Unit, Batch, Product, and Customer-Sustaining). 5. Decision-Making about Products. Measuring Product Profitability. Pricing. Other Product-Related Decisions: Substitution, Customers. 6. Cost-Based Decision Making. Activity Management and Process Improvement. Kaizen. Life Cycle Costing. Target Costing. 7. Decentralization. 8. Balanced Scorecard: Measuring Total Business Unit Performance. 9. Financial Measures of Performance. Profit Centers/Transfer Pricing. Variance Analysis. Productivity Measures. 10. Financial Measures of Performance: Investments and EVA. 11. 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. 12. Investing to Develop Future Capabilities. Investments in Technology Linked to Customer Satisfaction, Process Improvements, Internal Capabilities, Reengineering. 13. Incentive and Compensation Systems. Incorporate New Material On Incentive Systems. Summarize Agency Material. Summarize Emerging Material On Compensation and Nonfinancial Performance. 14. Formal Models for Budgeting and Control Systems. Measures. Summarize Agency Material.
