Management accounting for strategic and operational control:
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Oxford [u.a.]
Butterworth-Heinemann
1996
|
| Edition: | 1. publ. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | VIII, 329 S. graph. Darst. |
Staff View
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| 245 | 1 | 0 | |a Management accounting for strategic and operational control |c Jeff Coates ; Colin Rickwood ; Ray Stacey |
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| 264 | 1 | |a Oxford [u.a.] |b Butterworth-Heinemann |c 1996 | |
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Contents
Preface «x
1 Introduction I
What is management accounting? 1
Origins and development of management accounting 4
Planning and control 5
Cost concepts for planning and control 7
The control mechanism 8
References 0
2 Accounting control systems 11
Introduction
The systems view * 2
Organizational theory and structure 18
Organizational goals 19
Behavioural considerations and motivation 26
Organizational culture 29
Summary
References *3
Further reading •
Questions ¦
3 Strategic and budgetary planning 37
Strategic planning ¦*
Budgetary planning ^
Participation and negotiation in budget preparation 47
Planning and control budgets 49
Constraints on resources ^
Modern budgeting approaches 53
References
Questions *4
4 Standard costing and budget updates 55
Establishing cost standards 55
Variance analysis
References
Questions
5 Budgets and control *
Introduction
vi Contents
Collection and presentation of budget information for control
purposes 75
Measurement and control of staff performance 79
Variance analysis 80
Decision theory models 84
Conducting variance analysis 85
Managerial participation in budget planning and control 88
Conclusion 90
References 90
Questions 91
6 Activity based costing 93
Introduction 93
The elements of ABC 94
Activity based management (ABM) and budgeting (ABB) 102
Activity based management and decision making 104
Business process re engineering (BPR): a note 105
Conclusion 106
References 108
Questions 110
7 Assessing segmental performance 112
Objectives, rewards, measurement and motivation 112
Centralization and decentralization 115
Divisionalization and segmentalization 117
Transfer pricing 125
Reference 129
Questions 130
8 Assessment criteria 132
Return on investment 133
Residual income 136
Discounting approaches 138
Accounting conventions and policies 142
Apportionments, attributability and controllability 147
Short term measures, long term goals 152
Profit centres 153
Non financial criteria 158
Benchmarking * 160
References 61
Questions 62
9 Assessing performance expense and service centres 169
Introduction ^9
Expense or cost centres 69
Effectiveness and efficiency 70
Contents vii
Cost centres and control 171
Recovery of service costs 174
Revenue centres 178
Budgeted performance measures 179
References 179
Questions 179
10 Management accounting in the service industries 181
Introduction 181
Universities 183
Banks 189
Hotels 195
Conclusion 198
References 199
Further reading 199
Questions 199
11 Budgeting and performance measurement in public sector organizations 201
Introduction 201
Budgeting in public sector organizations 202
Performance measurement in the public sector 219
Summary 241
References 241
Questions 243
12 Strategic management control and appraisal 245
Introduction 245
Internal controls for risk and uncertainty 245
Inter firm comparisons 247
Assessing competition 250
References 253
Questions 253
13 Internal audit and control 254
Internal control 254
Internal audit and the internal auditor 256
Principles of internal audit 260
Management of internal audit 264
Performance audits 269
Summary
References
Further reading 274
Questions 274
14 Auditing techniques and procedures 275
Introduction 275
viii Contents
System documentation 276
Testing internal systems 276
The level of substantive testing 280
Recording and appraising the system 281
Statistical sampling 285
Direct selection of account balances 291
Procedures for applications 293
Summary of applications procedure 298
References 298
Questions 298
15 Ethics 302
Introduction 302
Theories of ethics 303
The law as ethics 305
Professional guidelines and codes of conduct 305
Corporate codes of conduct 308
The CIMA Ethical Guidelines 1992 311
Analysis of ethical problems 312
References 314
Further reading 315
16 Conclusion 316
References 321
Author index 323
Subject index 326
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| indexdate | 2024-07-09T18:02:11Z |
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| language | English |
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| physical | VIII, 329 S. graph. Darst. |
| publishDate | 1996 |
| publishDateSearch | 1996 |
| publishDateSort | 1996 |
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| spelling | Coates, Jeff Verfasser aut Management accounting for strategic and operational control Jeff Coates ; Colin Rickwood ; Ray Stacey 1. publ. Oxford [u.a.] Butterworth-Heinemann 1996 VIII, 329 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Internt regnskabsvæsen-lærebøger intern revision internt regnskabsvæsen lærebøger Controlling (DE-588)4070102-5 gnd rswk-swf Management Accounting (DE-588)4125415-6 gnd rswk-swf Controlling (DE-588)4070102-5 s Management Accounting (DE-588)4125415-6 s DE-604 Rickwood, Colin Verfasser aut Stacey, Ray Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007354552&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Coates, Jeff Rickwood, Colin Stacey, Ray Management accounting for strategic and operational control Internt regnskabsvæsen-lærebøger intern revision internt regnskabsvæsen lærebøger Controlling (DE-588)4070102-5 gnd Management Accounting (DE-588)4125415-6 gnd |
| subject_GND | (DE-588)4070102-5 (DE-588)4125415-6 |
| title | Management accounting for strategic and operational control |
| title_auth | Management accounting for strategic and operational control |
| title_exact_search | Management accounting for strategic and operational control |
| title_full | Management accounting for strategic and operational control Jeff Coates ; Colin Rickwood ; Ray Stacey |
| title_fullStr | Management accounting for strategic and operational control Jeff Coates ; Colin Rickwood ; Ray Stacey |
| title_full_unstemmed | Management accounting for strategic and operational control Jeff Coates ; Colin Rickwood ; Ray Stacey |
| title_short | Management accounting for strategic and operational control |
| title_sort | management accounting for strategic and operational control |
| topic | Internt regnskabsvæsen-lærebøger intern revision internt regnskabsvæsen lærebøger Controlling (DE-588)4070102-5 gnd Management Accounting (DE-588)4125415-6 gnd |
| topic_facet | Internt regnskabsvæsen-lærebøger intern revision internt regnskabsvæsen lærebøger Controlling Management Accounting |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007354552&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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