Description

For upper level undergraduate programs in accounting, finance and business.

The primary focus of this text is on understanding and using the concepts of contemporary management accounting for strategic business decisions. The text maps out contemporary changes to management accounting, explaining the major new techniques, practices and philosophies associated with the rise of strategic management accounting. It gives students a broad and succinct introduction to the issues at the forefront of best practice and academic research.

Features

•  Nine case studies with related questions for group discussion in lecturers or tutorials
•  End of chapter summary helps students identify the major themes of each chapter and acts as an excellent revision tool
• Key Terms to Learn helps students understand new and important terminology in this field
•   End of chapter discussion questions for student revision or tutorial work • Nine case studies with related questions for group discussion in lecturers or tutorials
•   End of chapter summary helps students identify the major themes of each chapter and acts as an excellent revision tool
•  Key Terms to Learn helps students understand new and important terminology in this field
•  End of chapter discussion questions for student revision or tutorial work

New to this Edition

• New pedagogical features include key learning objectives, discussion questions, reference list

Table of Contents

Foreword
Preface
Acknowledgements
About the Author
List of Abbreviations

Chapter 1 Accounting for strategic management: introduction and the conceptual framework
Chapter 2 Vision, mission, goals, objectives and strategy typology
Chapter 3 The basics of management control
Chapter 4 Cost allocation and activity-based costing and activity-based management
Chapter 5 Advanced manufacturing technology, JIT, target costing and product life-cycle costing
Chapter 6 Quality costing, total quality management and management accounting systems
Chapter 7 Value-chain analysis and accounting
Chapter 8 Customer profitability analysis/customer accounting
Chapter 9 Competitor analysis/competitor accounting
Chapter 10 Responsibility accounting, financial performance measures, and transfer prices
Chapter 11 Measuring non-financial performance
Chapter 12 The balanced scorecard
Chapter 13 Benchmarking analysis and management accounting
Chapter 14 Incentive plans
Chapter 15 Public sector management accounting and controls
Case studies
A The Boeing Company
B MosCo, Inc
C Cost centre management at Air Command
D Target costing: when accounting and marketing collide
E Using EVA at OutSource, Inc
F Dialysis Clinic, Inc
G Tempest, Inc
H East River Manufacturing
I Precision System, Inc

References
Index

Author

Professor Zahirul Hoque holds a Chair in Accounting at Deakin University. He has previously held positions at Charles Darwin University, Griffith University, Victoria University of Wellington and the University of Dhaka, Bangladesh. Professor Hoque’s research interests include the design and use of performance management systems in both the private and public sectors. He has published extensively in a wide variety of academic accounting journals.