Management accounting

Anthony A. Atkinson, Robert S. Kaplan, S. Mark Young

624 pages, parution le 15/08/2003 (4^eme édition)

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Résumé

Each of the books authors is both a scholar and a top consultant for Fortune 500 and smaller companies. As a result, they have a unique focus: to help readers better understand management accounting topics, research, and issues from the perspective of a business manager. KEY TOPICS A twelve chapter organization and framework addresses the needs of future business managers-specifically, how to interpret and use accounting information to make good decisions. The book answers many pertinent questions: What defines the nature, focus, and scope of management accounting? What determines the cost of products or customers? How do costs change over the products life cycle? What approaches do managers use to compute the costs of their products and services? How can we use cost for planning and decision-making purposes? How can we use revenue and cost information for capacity planning and profit planning and evaluation purposes? How can we manage and control organizational behavior through organizational design, and how does cost information inform the process of control? MARKET: For management accountants, cost system designers, incentive compensation system designers, and balanced scorecard implementers.

L'auteur - Anthony A. Atkinson

University of Waterloo

L'auteur - Robert S. Kaplan

Robert Kaplan est professeur à la prestigieuse Harvard Business School. Il effectue ses recherches dans le domaine de la comptabilité par activités.
Robert S. Kaplan et David P. Norton ont imposé en quelques années un outil systématique de mise en oeuvre du changement stratégique, présenté dans leurs deux précédents ouvrages, Le tableau de bord prospectif et Comment utiliser le tableau de bord prospectif.

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L'auteur - S. Mark Young

University of Southern California

Sommaire

Management Accounting: Information that Creates Value
Cost Management Concepts and Cost Behavior
Traditional Cost Management Systems
Activity-Based Cost Management Systems
Management Accounting Information for Activity and Process Decisions
Cost Information for Pricing and Product Planning
Management Accounting and Control Systems: Assessing Performance over the Value Chain
Motivating Behavior in Management Accounting and Control Systems
The Balanced Scorecard
Using Budgets to Achieve Organizational Objectives
Capital Budgeting
Financial Control

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Caractéristiques techniques

	PAPIER
Éditeur(s)	Prentice Hall
Auteur(s)	Anthony A. Atkinson, Robert S. Kaplan, S. Mark Young
Parution	15/08/2003
Édition	4^eme édition
Nb. de pages	624
Format	20 x 25,5
Couverture	Broché
Poids	1104g
Intérieur	Quadri
EAN13	9780131230262
ISBN13	978-0-13-123026-2