The Routledge Companion to Cost Management
Call Number: HF5686.C8 R597 2013
Publication Date: 2012-11-16
Over the last two decades, cost management has been an area of dynamic change and development. This is evident in the extensive inventory of new, high-profile techniques that have emerged. With cost management now firmly established as a distinct sub-discipline within management accounting, The Routledge Companion to Cost Managementis a timely reference volume covering both practical developments and research in this area. Topics covered include: Input cost management Product design Cost analysis and decision making Cost management systems Lessons for cost management With chapters from an international team of contributors, this prestigious companion will prove an indispensible addition to any library with aspirations to keeping up-to-date with the world of accounting.
Executive Finance and Strategy
Publication Date: 2014-09-28
Executive Finance and Strategy works on the premise that financial models can clearly demonstrate where a particular strategy might lead. It enables executives to evaluate past accounts and statements in order to respond to recent company history, explains how company law and ethics underpin financial statements and clarifies the responsibilities of a senior manager or director. Written for those responsible for driving growth and direction of the organization, it teaches how decisions impact the financial health of the company. nbsp; By using finance as a record keeper and predictor of success, this book helps quantify strategy to gain support from colleagues and take the right actions to ensure sustainable growth.
Managerial Accounting for Dummies
Publication Date: 2013-02-11
The easy way to master a managerial accounting course Are you enrolled in a managerial accounting class and finding yourself struggling? Fear not! Managerial Accounting For Dummies is the go-to study guide to help you easily master the concepts of this challenging course. You'll discover the basic concepts, terminology, and methods to identify, measure, analyze, interpret, and communicate information in the pursuit of an organization's goals. Tracking to a typical managerial accounting course and packed with easy-to-understand explanations and real-life examples, Managerial Accounting For Dummies explores cost behavior, cost analysis, profit planning and control measures, accounting for decentralized operations, capital budgeting decisions, ethical challenges in managerial accounting, and much more. Covers the key concepts and tools needed to communicate accounting information for managerial decision-making within an organization Plain-English explanations of managerial accounting terminology and methods Tracks to a typical college-level managerial accounting course Managerial Accounting For Dummies makes it fast and easy to grasp the concepts needed to score your highest in a managerial accounting course.
Accounting and Control for Sustainability
Call Number: HD60 .A28 2013
Publication Date: 2013-11-25
Sustainability performance measurement and communication play a central role in supporting the implementation of the sustainability strategy, embedding sustainability into day-to-day operations and decision making, and developing relationships with stakeholders based on trust, transparency, and legitimacy. The purpose of this book is to explore new challenges and new prospects for sustainability accounting research and to discuss future directions of research. It considers a large spectrum of different theoretical lenses and research methods, and explores various types of organizational settings and practices in different countries. This book brings together articles that consider the main areas of accounting: financial accounting, auditing and managerial accounting, in order to critically review and advance theorizations and methodological applications to the study of all main accounting fields in a sustainability context. It aims to interest a quite large number of active researchers, professors and practitioners (CPAs and CMAs, managers and executives, but also consultants), both from the accounting field, and from the sustainability and CSR domains.
Value Creation in Management Accounting
Publication Date: 2013-05-01
Value creation is at the heart of an economic enterprise, defining its capability to serve customers and generate profits and growth. This fact has led to an ever-increasing set of tools and techniques that start with customers, focusing on serving their preferences from the very inception of a product until its disposal. To date, most of these techniques have been only partially adopted in management accounting. This is unfortunate, because much of the data required to adequately implement a value creation approach has its roots in the Management Accounting System (MAS). The resulting model is called the Value Creation Model (VCM). This book is principally designed for managers who want to take the lessons learned in product development, process management, and marketing and extend it to their MAS. It seeks to make this transformation of the MAS both logical and easy to implement, with a focus on the new types of information that can be garnered when the MAS is modified to fit the value creation approach. After reading this book, a manager or executive will be equipped with the tools and techniques to both implement and use the VCM. The resulting information will allow the company to align its efforts by creating a common language which uses the transformed accounting language to compare, evaluate, and choose the best strategic and tactical options available. After making these choices, the VCM also allows managers to subsequently track how closely actual results come to the projected outcomes. The results and recommendations in this book are based on action field research, where the authors have personally supported the analysis and subsequent use of the data generated. The authors of the book will provide, upon request, a simplified automated data collection template that will ease the implementation process. In total, then, this book provides a unique perspective on the organization and creates an actionable common language that allows the unification of the continuous improvement efforts of managers across an organization.
Best Practices in Management Accounting
Publication Date: 2012-01-15
Management accounting has undergone significant evolution moving away from rigid budgeting programs and static output measures to comprehensive approaches of value identification and measurement.The book provides case studies, commentary and analysis from international experts in management accounting across the contemporary focus areas.
Call Number: HF5686.C8 H59 2012
Publication Date: 2011-01-04
The text that defined the cost accounting market. Horngren's Cost Accounting defined the cost accounting market and continues to innovate today by consistently integrating the most current practice and theory into the text. This acclaimed, market-leading text emphasizes the basic theme of "different costs for different purposes," and reaches beyond cost accounting procedures to consider concepts, analyses, and management. If you want the Book and Access Card order this ISBN: 0132795167 / 9780132795166 Cost Accounting with MyAccountingLab with Pearson eText -- Instant Access -- for Cost Accounting & MyAccountingLab -- Valuepack Access Card, Component (1- semester access) Package Package consists of 0132109174 / 9780132109178 Cost Accounting 0132789132 / 9780132789134 MyAccountingLab with Pearson eText -- Access Card -- for Cost Accounting
Management Accounting Research in Practice
Call Number: HF5657.4 .S846 2012
Publication Date: 2011-11-21
Many scholars have claimed that management accounting research has lost its pragmatic relevancy and interventionist research has been proposed as one way to produce theories with increased practical implications. In interventionist research, active participation in the field is regarded as an asset rather than a liability. Despite the methodological debate on interventionist research, there is lack of empirical studies on how interventionist research actually helps to produce theories with such pragmatic relevance. The lack of empirical studies has, perhaps, resulted in a too narrow connotation to the research approach. This book attempts to shed light on the various nuances of interventionist research and the positions a researcher can occupy when trying to produce contributions associated with both theoretical and pragmatic relevance. This book is based on various research projects focusing on different aspects of management accounting during the past ten years. To spice up the academic debate, the book also provides managerial perspectives on interventionist management accounting research with interesting new insights. In addition to management accounting, the ideas of interventionist research can also be applied in other management fields.
Call Number: HF5657.4 .G37 2012
Publication Date: 2011-01-05
As the long-time #1 best-seller, Garrison has helped guide close to 3 million students through managerial accounting since it was first published. It identifies the three functions managers must perform within their organisations-plan operations, control activities, and make decisions-and explains what accounting information is necessary for these functions, how to collect it, and how to interpret it. Garrison's Managerial Accounting is known for its relevance, accuracy, and clarity. It is also unique in that the authors write the most important supplements that accompany the book: solutions manual, test bank, instructor's manual, and study guide - making them both of high quality and extremely consistent with the textbook.
Performance Measurement and Management Control
Call Number: HF5636 .P47 2012
Publication Date: 2012-06-08
In 2001, a group of researchers gathered in Nice, France to focus discussion on performance measurement and management control. Following the success of that conference, subsequent conferences were held in 2003, 2005, 2007, 2009 and 2011. This volume contains some of the exemplary papers that were presented at the 2011 conference. Over the years, the conference has grown in number of participants, quality of presentations, and reputation, and has attracted leading researchers in the field from North America, South America, Europe, Asia, Australia, and Africa. Though the conference has generally focused on performance measurement and management control and has included presentations on many facets of the topic, each year it also focuses on a particular theme of current interest. The 2011 theme was directed at global issues, which included the significant challenges of managing and measuring performance within and across different organizational and geographical boundaries. It also included the use of theoretical, empirical, analytical, experimental, and case-based research to address these topics.In addition to the three plenary sessions, this volume includes some of the other excellent papers presented at the 2011 conference. The contents of this book represent a collection of leading research in management control and performance measurement and provide a significant contribution to the growing literature in the area. This collection of papers also covers a representative set of topics, research settings, and research methods.The editors hope that this book will continue the search for additional understanding and development in performance measurement and management control, and provide guidance for both academic researchers and managers as they work toward improving organizations.
Strategic Managerial Accounting
Publication Date: 2012-09-28
Strategic Managerial Accounting: Hospitality, Tourism & Events Applications 6edn explores the nature of these industry sectors and how these impact on the strategic managerial accounting (SMA) tools used by decision makers in the industry.Formerly known as Managerial Accounting in the Hospitality Industry by Harris and Hazzard, this new edition builds on this successful and well known text, retaining its practical approach and active learning style, extending to consider strategic management accounting and to include tourism and events management industry contexts.This new 6th edition incorporates discussion, explanations and illustrations of the theoretical underpinning of hospitality, tourism and events related to SMA and managerial accounting concepts and techniques, together with specific examples of industry application. It has a user friendly chapter structure, with pedagogic features including objectives, learning activities, self check questions, references, and key points summaries. Each chapter includes 'theoretical context' sections which put the applied learning in the context of current research and thinking to bring the theory to life.Key features of this text are:* A complete revision and expansion of the well known and successful Harris and Hazzard text;* Includes several brand new chapters such as: Event and Function Management Accounting techniques, Sustainability & Environmental Management Accounting (EMA), Not-for-profit Organisations, Current Issues in Strategic Management Accounting;* Uses international real life case studies to illustrate from across the hospitality, tourism and events sectors including charity (not-for-profit) sector and music events;* Links to applied and generic research on each topic;* Includes International Financial Reporting Standards (IFRS) terminology suitable for an international audience. With a complete suite of online tutor resources, this book is essential reading for all year 2/3 undergraduate and postgraduate students studying hospitality, tourism and events management.
The Controller's Function
Publication Date: 2011-03-01
The go-to resource managerial accountants can turn to for sustaining their company's competitive advantage From flex budgeting to detailing the more sophisticated skills like throughput analysis for capital investments and the fast close for public companies, The Controller's Function, Fourth Edition offers numerous real-world examples, expertly balancing both the technical and managerial sides of the job. Provides an overview of the functions and responsibilities of the controller/management accountant in a corporation Explores how controllers can better perform their jobs Offers a solid foundation for those who are new to this area Comprehensive and practical, this book fully defines the role, functions and responsibilities of the managerial accountant in a corporation.
Review of Management Accounting Research
Call Number: HF5657.4 .R48 2011
Publication Date: 2011-11-15
A comprehensive review of contemporary research in management accounting. Provides a thorough critical analysis of recent issues published in the management accounting literature and identifies gaps for future research in each issue reviewed.
Setting Performance Targets
Publication Date: 2012-01-13
Targets are an important part of our work life, whether we are setting them or meeting them. Target setting forms part of the budgeting process and the performance management of business units and individuals. Unfortunately the behavioral impacts of target setting on performance are not well understood, and this can lead to serious consequences such as game playing. Target setting is an under-researched area. This book will help you fill the gap in target setting for performance. The pivotal issue in target setting is that it is an art as well as a science. Perhaps more of an art, requiring a balance between the psychologies of the people taking initiatives, the science of estimating probabilities and aligning with strategies, coupled with the effects of incentives. Another feature of this book is how the authors drew on ideas and research across disciplines, which is rarely done in this field. Inside this book, you will be introduced to some of the important methods in target setting such as forecasting, sensitivity analysis, and probability analysis; all of which include practical examples to show how these techniques can be directly applied. In the end, you'll learn how interrelated the various parts of organizational activities are and how they impact on each other, which is important since target setting must include an understanding of the organizational context (e.g., people, competitive environment, structure, strategy) as well as the impact of incentive compensation and information flows.
Cornerstones of Managerial Accounting
Call Number: HF5657.4 .M69 2012
Publication Date: 2011-01-19
Get your students where they need to be with CORNERSTONES OF MANAGERIAL ACCOUNTING. Cornerstones is the only text that delivers a truly unique learning system that is integrated through the entire introductory managerial accounting journey--ensuring they will leave the course with the needed elements to be future business leaders. Students are guided through: Building A Strong Foundation: Students learn the basic accounting concepts through clear and consistently-formatted Cornerstones Examples and Exercises. Understanding Relationships: Students see the relationships between the numbers & concepts and how variables impact each other. Seeing Real-World Connections: Student understanding is brought full circle as they see how these concepts are applied in real world situations. Making Decisions: Students practice actually making decisions based on the information they have now gathered and analyzed. Students love this approach because it presents materials the way they learn and professors love it because it gets students to master the foundations more quickly and allows more time to learn and apply the analysis and decision making of accounting. Get There with Cornerstones!
Management Accounting and Control Systems
Call Number: HF5657.4 .M27 2010
Publication Date: 2010-09-07
Management accounting and control deals with administrative devices which organizations use to control their managers and employees. Management accounting systems are a very important part used to motivate, monitor, measure, and sanction, the actions of managers and employees in organizations. Management Accounting and Control Systems 2nd Edition is about the design and working of management accounting and control from an organizational and sociological perspective. It focuses on how control systems are used to influence, motivate, and control what people do in organizations. The second edition of the book takes into account the need for a general update of the content and a change in the structure of the original text, and some of the comments received by the external reviewers