Management accounting:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Upper Saddle River, NJ
Prentice-Hall
1997
|
| Ausgabe: | 2. ed. |
| Schriftenreihe: | The Robert S. Kaplan series in management accounting
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXXV, 741 S. zahlr. Ill., graph. Darst. |
| ISBN: | 0132557614 |
Internformat
MARC
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| 245 | 1 | 0 | |a Management accounting |c Anthony A. Atkinson ... |
| 250 | |a 2. ed. | ||
| 264 | 1 | |a Upper Saddle River, NJ |b Prentice-Hall |c 1997 | |
| 300 | |a XXXV, 741 S. |b zahlr. Ill., graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 0 | |a The Robert S. Kaplan series in management accounting | |
| 650 | 7 | |a Administracao financeira |2 larpcal | |
| 650 | 7 | |a Management accounting |2 gtt | |
| 650 | 4 | |a Managerial accounting | |
| 650 | 0 | 7 | |a Management Accounting |0 (DE-588)4125415-6 |2 gnd |9 rswk-swf |
| 689 | 0 | 0 | |a Management Accounting |0 (DE-588)4125415-6 |D s |
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| 700 | 1 | |a Atkinson, Anthony A. |e Sonstige |0 (DE-588)138875871 |4 oth | |
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| 999 | |a oai:aleph.bib-bvb.de:BVB01-007754922 | ||
Datensatz im Suchindex
| _version_ | 1804126044037316608 |
|---|---|
| adam_text | Contents
PREFACE xxv
ABOUT THE AUTHORS xxxvi
/
Management Accounting: Information That
Creates Value i
GREEN S GROCERY 1
MANAGEMENT ACCOUNTING INFORMATION 3
WTiat is Management Accounting Information? 3
I low Does Management Accounting Information Help Managers? 4
DIFFERENCES BETWEEN MANAGEMENT ACCOUNTING AND
FINANCIAL ACCOUNTING 4
H CONSIDER THIS . . . Management Accounting in 19th century Enterprises 6
DI TRSITY OF MANAGEMENT ACCOUNTING INFORMATION 7
Repair Mechanic 7
Manager of the Service Department 9
Manager of the Dealership 10
FUNCTIONS OF MANAGEMENT ACCOUNTINT i 11
20TH CENTURY DEVELOPMENTS IN MANAGEMENT CONTROL 13
DuPont: One of the First Diversified Corporations 1 3
General Motors: Innovative Management Accounting Systems 14
SERVICE ORGANIZATIONS 15
Demand for Management Accounting Information 1 5
CHANGING COMPETITIVE ENVIRONMENT 17
Service Companies Deregulation and Competition 1
Manufacturin Organizations in the Global I n ironment IS
New Demands for Management Accounting Information 1 S
H CONSIDER II IIS ... Looking for Labor Saving: titoinoliile MantilacturcrN Shitl
Work to Suppliers I1
Role for Activity Based Cost Systems 20
fl CONSIDER TI IIS . . . Procter Gamble s Plan to Reward Efficiency 2
Improvement of Operational Control Systems 12
9 CONSIDER TI IIS ... 1 low a Manufacturer Eocuscd It1 ctiviiies tn Win a
National Quality Award 24
Measuring and Managing Activities 26
Balanced Scorecard 27
x CONTENTS
BEHAVIORAL IMPLICATIONS OF MANAGEMENT ACCOUNTING
INFORMATION 29
¦ CONSIDER THIS . . . Activity Based Costing and the Balanced Scorecard Working
Together to Communicate the Company s Cost and Revenue Functions 30
GREEN S GROCERY REVISITED 31
SUMMARY 32
KEY TERMS 32
APPENDIX 1 1: DEFINITION OF MANAGEMENT ACCOUNTING 34
ASSIGNMENT MATERIAL 36
9
The Organization as a System of Activities 42
EMI RECORDS GROUP 43
ORGANIZATIONS AND THEIR CUSTOMERS 44
THE ORGANIZATION AS A SEQUENCE OF ACTIVITIES OR VALUE
CHAIN 44
Activities 44
The Customer s Perspective as a Means of Focusing the Value Chain 45
Tempering the Customer Focus of the Value Chain 46
THE ORGANIZATION S PURPOSE 47
Choosing the Organization s Objectives 47
¦ CONSIDER THIS . . . The Nature of Organization Objectives 47
¦ CONSIDER THIS . . . Community Considerations in a Bank 48
Organization Objectives and Management Accounting 48
Using Information to Manage the Value Chain 49
Performance Measures in Process Control 49
¦ CONSIDER THIS . . . Cutting Costs and Reducing Service 50
Customer Expectations 50
Service 50
Quality 51
Costs 52
Monitoring Overall Customer Related Performance 52
¦ CONSIDER THIS . . . The Nature of Effective and Efficient 54
Performance Measurement 54
¦ CONSIDER THIS . . . Real time Process Monitoring for Customer Service 55
¦ CONSIDER THIS . . . Measuring Performance at Federal Express 56
SIGNALS 58
Warning Signals 59
Diagnostic Signals 59
The Costs and Benefits of Signals 60
Performance Measures as Aids in Operations Control 61
CONTEXTS xi
PERFORMANCE STANDARDS 61
Cost as a Process Performance Measure 62
Information About Activities 63
9 CONSIDER THIS . . . The Effects of Eliminating Moving Activities 65
¦ CONSIDER THIS . . . Nonvalue Added Activities in Steel Making 66
¦ CONSIDER THIS . . . Using Cost Information in Banks 67
m CONSIDER THIS . . . Activity Analysis in a Hospital 69
STORYBOARDS 69
EMI RECORDS GROUP REVISITED 70
The Main Problem at EMI Records Group 70
Resolving the Operating Problems at EMI 71
SUMMARY 71
SUMMARY EXAMPLE 72
KEY TERMS 72
ASSIGNMENT MATERIAL 73
O
O
Cost Concepts 86
LA MUSICA COMPANY 87
NEED FOR COST INFORMATION 88
FUNCTIONAL COST CLASSIFICATIONS 89
« CONSIDER THIS ... Cost of Fringe Benefits for Employees 91
ft CONSIDER THIS . . . Health Care Adds to the Cost of a Pizza 93
LA MUSICA COMPANY REVISITED 93
COST STRUCTURE TODAY 94
It CONSIDER THIS . . . The Cost of Manufacturing Transactions 96
ACTIVITY BASED ANALYSIS OF INDIRECT AND SUPPORT C( )STS 96
» CONSIDER TI [IS ... What Drives Manufacturing Support Costs 97
TYPES OF PRODUCTION ACTIVITIES 97
Unit Related Activities 98
Batch Related Activities 98
Product Sustaining Activities 98
Facility Sustaining Activities 99
ACTIVITY COST DRIVERS 100
Consideration of Multiple Activities 102
Cost Distortion with One Driver 103
A AIIDCIIAPTER REVIEW PROBLEM 104
IDENTIFYING ACTIVITY COSTS 105
DETERMINING ACTIVITY COST DRIVER RATES FOR MONTF.X 1 OS
.Machine Setup Activity Cost Driver Rate 108
Material Receipts Activity and Final Inspection Activity Cost Driver Rates 108
xii CONTENTS
COST CONCEPTS FOR SERVICE ORGANIZATIONS 110
Distinguishing Characteristics of Service Organizations 110
An Illustration for a Service Organization 110
STANDARD COST ACCOUNTING SYSTEMS 114
¦ CONSIDER THIS . . . The Costs of Staying Airborne 115
¦ CONSIDER THIS . . . Trane Company s New Cost Accounting System 116
Choosing the Level of Standards 116
Determination of Standards 117
Limitations of Standard Cost Systems 120
A SUMMARY EXAMPLE 120
SUMMARY 122
KEY TERMS 122
ASSIGNMENT MATERIAL 123
4
Cost Behavior 140
RIVERSIDE GENERAL HOSPITAL 141
COST BEILW TOR AND PRODUCTION VOLUME 142
Fixed Versus Variable Costs 142
Mixed Costs 146
Representing Activity Costs as Fixed or Variable Costs 148
¦ CONSIDER THIS . . . Seagate Is Sluggard 149
Costs in an Economic Framework 149
The Step Function Cost Curve 150
BREAKE T,N ANALYSIS 152
Target Profit 154
Breakeven Point in Dollars 154
¦ CONSIDER THIS . . . Pittsburgh s Pirates .May Sail Away 155
RFVERSIDE GENERAL HOSPITAL REVISITED 156
BRFAKE TN ANALYSES AND CAPACITY UTILIZATION 156
Step Fixed Costs and Multiple Breakeven Points 157
Cost Variability and Level of Analysis 158
A Planning Model 159
A MIDCHAPTER REYTEW PROBLEM 161
SUPPLY VERSUS USAGE OF ACTIVITY RESOURCES 163
Normal Costs 166
RESOURCE FLEXIBILITY AND COST VARIABILITY 167
Cost Behavior 171
Variability of Support Activity Costs 172
Costs of Multiple Products and Activities 174
Expenditure Versus Consumption of Activity Resources 177
xiv CONTKNTS
Two Stage Allocations and Activity Based
Costing Systems 246 MEDEQUIP 247
TWO STAGE COST ALLOCATION METHOD 248
The Effect of Departmental Structure on Allocation 248
Stage 1 Cost Allocations 250
Direct Allocation Method 251
Allocation Bases at Medequip 251
Stage 2 Cost Allocations 254
¦ CONSIDER THIS . . . Strategic Cost Allocation at Hitachi 260
A MIDCHAPTER REVIEW PROBLEM 261
ACTRTTY BASED COSTING SYSTEMS 263
The Basis of Activity Based Costing 263
¦ CONSIDER THIS . . . Activity Based Costing Helps AT T 263
¦ CONSIDER THIS ... Is ABC Worth the Investment? 264
Activity Based Costing at the Medequip Plant 264
¦ CONSIDER THIS . . . Activity Based Costing at a Hewlett Packard Plant 267
SELLING AND DISTRIBUTION ACTIVITIES 268
Selling and Distribution Costs at Medequip 268
a CONSIDER THIS . . . Activity Based Costing Helps Eood Companies Reach Full
Potential 269
A SU 1MARY EXAMPLE 273
SUMMARY 276
KEY TERMS 276
APPENDIX 6 1 Sequential and Reciprocal Allocation Methods 277
Sequential .Allocation Method 277
Reciprocal Allocation Method 278
ASSK;N 1 F.NT AIATERIAL 281
Pricing and Product Mix Decisions 304
PRECISION SPRINGS 305
ROLE OF PRODUCT COSTS IN PRICING AND PRODUCT MIX
DECISIONS 306
Short and Long Term Pricing Considerations 307
SHORT TERM PRODUCT MIX DECISIONS 308
m CONSIDER THIS . . . Newspaper Wars in Britain 308
CONTENTS XV
The Impact of Opportunity Costs 313
¦ CONSIDER THIS .. . Bidding on Business Forms 314
SHORT TERM PRICING DECISIONS 316
Available Surplus Capacity 316
¦ CONSIDER THIS . . . Pricing for No Vacancy 317
No Available Surplus Capacity 318
A MIDCHAPTER REVIEW PROBLEM 319
LONG TERM PRICING DECISIONS 3 21
¦ CONSIDER THIS . . . Hefty Increase in San Diego s Trash Fees 322
¦ CONSIDER THIS . . . Full Cost Based Pricing Continues to Be Popular 323
¦ CONSIDER THIS . . . Pricing in Pharmaceutical Companies 326
LONG TERM PRODUCT MIX DECISIONS 326
¦ CONSIDER THIS . . . Target Costing at a Textile Manufacturer 328
PRECISION SPRINGS REVISITED 329
A SUMMARY EXAMPLE 329
SUMMARY 331
KEY TERMS 332
APPENDIX 7 1 Economic Analysis of the Pricing Decision 333
Quantity Decision 333
Pricing Decision 334
Long Term Benchmark Prices 335
Competitive Analysis 335
ASSIGNMENT MATERIAL 3 3 7
Process and Activity Decisions 358
TOBOR TOY COMPANY 3 59
EVALUATION OF MONETARY IMPLICATIONS 361
SUNK COSTS ARE NOT RELEVANT 361
Relevant Costs for the Replacement ot a Machine 361
Analysis of Relevant Costs 362
Comparisons of Cash Flows at Different Points in Time 362
¦ CONSIDER THIS . . . Throwing ( iood Money after Bad 363
Summary of Relevant Costs 363
Assuming Responsibility for Decisions 364
MAKE OR BUY DECISIONS 364
Avoidable Costs 365
¦ CONSIDER THIS . . . Target Costing for Make or Buy Decisions at Teijin Seiki
Co., Ltd. 366
Qualitative Factors 367
xvi CONTF.NTS
FACILITIES LAYOUT SYSTEMS 368
Process Layouts 368
Product Layouts 369
Cellular Manufacturing 371
INVENTORY COSTS AND PROCESSING TIME 374
Inventory and Processing Time 374
Inventory Related Costs 374
B CONSIDER THIS . . . Quest for Quality: Working on Rework 380
JUST IN TIME MANUFACTURING 380
Implications of Just in Time Manufacturing 380
¦ CONSIDER THIS . . . Seeing the Big Picture: Manufacturing, Marketing, and
Distribution Activities and the Average Cost of a Compact Disk 381
Just in Time Manufacturing and Management Accounting 382
TOBOR TOY COMPANY REVISITED 383
Production Flows 383
Effects on Work in Progress Inventory 384
Impact on Production Costs 385
Cost of Rework 386
Cost of Carrying Work in Process Inventory 387
Benefits from Increased Sales 388
Summary of Costs and Benefits 390
A SUMMARY EXAMPLE 390
SUMMARY 392
KEY TERMS 392
ASSIGNMENT MATERIAL 393
,9
Budgeting: Resource Allocation to Achieve
Organizational Objectives 404
THE LEGAL SERVICES DEPARTMENT 405
DETERMINING THE. LEVELS OF COMMITTED AND FLEXIBLE
RESOURCES 406
II IF BUDGETING PROCESS 406
MASTER BUDGET OUTPUTS 409
Operating Budgets 410
Financial Budgets 41 1
II IF BL DGFTING PROCESS ILLUSTRATED 414
Ontario Ible Art. Buoy Division 414
8 CONSIDER Tl IIS ... Budgeting in Government 414
Demand Forecast 417
The Production Plan 418
CONTEXTS xvii
Aggregate Planning 418
Developing the Spending Plans 419
Choosing the Capacity Levels 420
Handling Infeasible Production Plans 42 3
Interpreting the Production Plan 423
The Financial Plans 424
Understanding the Cash Flow Statement 424
Using the Financial Plans 428
Using the Projected Results 429
M4AT IF ANALYSIS 430
Evaluating Decision Making Alternatives 430
Sensitivity Analysis 431
II CONSIDER THIS . . . Budgeting in High Technology Organizations 431
COMPARING PLANNED AND ACTUAL RESULTS 432
THE ROLE OF BUDGETING IN SERVICE AND NOT FOR PROFIT
ORGANIZATIONS 432
PERIODIC AND CONTINUAL BUDGETING 433
II CONSIDER THIS . . . Ethics in Budgeting 434
CONTROLLING DISCRETIONARY EXPENDITURES 434
Incremental Budgeting 434
Zero Based Budgeting 435
Project Funding 435
MANAGING THE BUDGETING PROCESS 436
BEHAVIORAL ASPECTS OF BUDGETING 436
Designing the Budget Process 437
f: CONSIDER THIS . . . Five Ways to Manage People Facing Stretch Targets 43S
Influencing the Budget Process 439
S i CONSIDER THIS . . . Oh the (Budgeting) (James People PIa Now, Every Night
and Every Day Now, Never Meaning What They Say, Never Saying What They
Mean (with apologies to Joe South; Capitol Records. )6 ) 440
THE LEGAL SERMCES DEPARTMENT REVISITED 441
SUMMARY 442
KEY TERMS 443
ASSIGNMENT MATERIAL 444
Capital Budgeting 458
MICROSOI T WINDOWS 95 459
LONG TERM (CAPITAL) ASSETS 460
INVESTMENT AND RETURN 461
TIME VALUE OF MONEY 461
Some Standard Notation 461
Future Value 462
XX COXTKXTS
Revenue Centers 561
Profit Centers 562
Investment Centers 563
EVALUATING RESPONSIBILITY CENTERS 564
Using the Controllability Principle to Evaluate Responsibility Centers 564
Using Performance Measures to Influence Versus Evaluate Decisions 565
Using Segment Margin Reports 565
¦ CONSIDER THIS . . . Segment Margins and Financial Control 566
TRANSFER PRICING 569
Market Based Transfer Prices 571
Cost Based Transfer Prices 572
Cost Allocations to Support Financial Control 574
Negotiated Transfer Prices 576
Administered Transfer Prices 576
ASSIGNING AND VALUING ASSETS IN INVESTMENT CENTERS 578
EFFICIENCY AND PRODUCTIVITY ELEMENTS OF RETURN ON
LWESTMENT 579
Assessing Organizational Efficiency Using Financial Control 580
Assessing Productivity Using Financial Control 581
ASSESSING RETURN ON INVESTMENT 581
Using Ratio Trends 581
Time Series Comparisons 583
Cross Sectional Comparisons 583
Questioning the Return on Investment Approach 586
Using Economic Value Added 586
« CONSIDER THIS . . . Economic Value Added at Coca Cola 588
M CONSIDER THIS . . . Trade Loading at RJ. Reynolds 589
THE EFFICACY OF FINANCIAL CONTROL 589
* CONSIDER THIS . . . Financial Control at Ford Motor Corporation 590
¦ CONSIDER THIS . . . Financial Versus Operations Control 591
¦ CONSIDER THIS . . . Focusing on Cash Flow 591
THE UNITED STATES POSTAL SERVICE REVISITED 591
SUMMARY 592
KEY TERMS 592
APPENDLX 12 1: FINDING THE OPTIMAL QUANTITY TO TRANSFER 593
ASSIGNMENT ALVFERIAL 595
Contemporary Management Accounting:
Methods to Stay Competitive 606
ARCHER COMPANY 607
ORGANIZING FRAMEWORK 608
CONTENTS xxi
TRADITIONAL APPROACHES TO PRODUCT COSTING 609
TOTAL LIFE CYCLE PRODUCT COSTING 609
Research, Development, and Engineering Cycle 610
Manufacturing Cycle 610
Post Sale Service and Disposal Cycle 610
TARGET COSTING 612
¦ CONSIDER THIS . . . Bristol Myers Squibb: Pollution Prevention Throughout the
Product Life Cycle 613
Comparing Traditional Cost Reduction and Target Costing 614
Concerns About Target Costing 616
¦ CONSIDER THIS . . . Target Costing in the Japanese Automobile Industry 617
KAIZEN COSTING 618
Comparing Traditional Cost Reduction to Kaizen Costing 618
Concerns About Kaizen Costing 619
COST OF NONCONFORMANCE (QUALITY) 620
Quality Standards 621
Costs of Quality Control 621
BENCHMARKING 627
Stage 1: Internal Study and Preliminary Competitive Analyses 628
Stage 2: Developing Long Term Commitment to the Benchmarking Project
and Coalescing the Benchmarking Team 628
¦ CONSIDER THIS . . . Benchmarking Speed to Market of Automobile
Manufacturers 630
Stage 3: Identifying Benchmarking Partners 630
Stage 4: Information Gathering and Sharing Methods 632
Stage 5: Taking Action to Meet or Exceed the Benchmark 633
ARCHER REVISITED 633
SUMMARY 635
KEY TERMS 636
ASSIGNMENT MATERLAL 637
/4
Compensation Issues 644 FRIEDMAN JACOBS COMPANY 645
THE ROLE OF COMPENSATION IN ORGANIZATION CONTROL 646
THE ROLE OF MANAGEMENT ACCOUNTING IN COMPENSATION 646
THEORIES OF MOTIVATION 648
Herzberg s Two Factor Theory of Motivation 648
Vroom s Expectancy Theory 649
FACTORS AFFECTING INDIVIDUAL MOTIVATION 650
Intrinsic Rewards 652
Extrinsic Rewards 652
xxii CO.VIT.NTS
¦ CONSIDER THIS . . . Using Nonfinancial Extrinsic Rewards 652
Choosing Between Intrinsic and Extrinsic Rewards 653
¦ CONSIDER THIS . . . Recognizing Employee Contributions 653
¦ CONSIDER THIS . . . Providing Results Based Extrinsic Rewards 654
EXTRINSIC REWARDS BASED OX PERFORMANCE 65 5
EFFECTIVE PERFORMANCE MEASUREMENT AND REWARD
SYSTEMS 656
¦ CONSIDER THIS . . . Abandoning Individual Rewards in Favor of Group
Rewards 656
¦ CONSIDER THIS . . . Motivating Team Performance 657
Conditions Favoring Incentive Compensation 658
Incentive Compensation and Employee Responsibility 658
¦ CONSIDER THIS . . . Executive Compensation at Campbell Soup Company 660
Rewarding Outcomes 660
¦ CONSIDER THIS . . . Tailoring Rewards at Amoco Corporation to Unit
Contributions 661
Economic Value Added and Incentive Compensation Plans 661
¦ CONSIDER THIS . . . Long Tenn Performance Incentives 661
Managing Incentive Compensation Plans 662
¦ CONSIDER THIS . . . Compensation Plan Design at Amoco 662
Types of Incentive Compensation Plans 663
¦ CONSIDER THIS . . . Cash Bonuses at Chrysler Corporation 663
¦ CONSIDER THIS . . . Gain Sharing at A P 665
¦ CONSIDER THIS . . . Profit Sharing Stock Option Plans at Wal Mart 667
M CONSIDER THIS . . . Research About Incentive Rewards 669
¦ CONSIDER THIS . . . The Performance Share Plan at Amoco Corporation 672
SUMMARY 674
KEY TERMS 675
ASSIGNMENT MATERIAL 676
/
Management Accounting and Control System
Design: Behavioral Factors and Change
Management 688
UTOMOBILE MANUFACTURING 689
M N CEMENT ACCOUNTING AND CONTROL SYSTEMS AND
BEHWIORU. SCIENCE 690
MANAGERIAL APPROACHES TO MOTIVATION 691
Cl IARACI T.RIS1ICS OF WELL DESIGNED MANAGEMENT
ACCOUNTING AND CONTROL SYSTEMS 692
The Multiple Perspective Approach to MACS Design 693
CONTENTS xxiii
¦ CONTSIDER THIS . . . Overcoming Resistance to Change by .Management
Accountants 694
Ethical Considerations in MACS Design 694
¦ CONSIDER THIS . . . Cheats on the Links Are Cheats on the Job 697
m CONSIDER THIS . . . VMiistleblowing and the IMA Standards 697
Developing and Using Both Quantitative and Qualitative Information 699
Participation, Empowerment, and Education of Employees in MACS Design 702
¦ CONSIDER THIS . . . The Importance of Qualitative Measures of Performance:
The Case of Corporate Reputations 703
Reward Systems for Goal Congruence 705
BEHAVIORAL CONSEQUENCES OF POORLY DESIGNED
MEASUREMENT SYSTEMS 707
Nongoal Congruent Behavior 707
BEHAVIORAL CONSIDERATIONS WHEN IMPLEMENTING NEW
MANAGEMENT ACCOUNTING SYSTEMS 709
Designing and Building the New MACS 709
Using the New MACS 710
II CONSIDER THIS . . . Four Characteristics of Transformational Leaders 714
SUMMARY 716
KEY TERMS 717
ASSIGNMENT MATERIAL 718
Glossary 724
Subject Index 733
Company Index 740
CONTENTS
Multiple Periods 462
Computing Future Values for Multiple Periods 463
The Compound Growth of Interest 465
Present Value 465
Decay of a Present Value 467
Present Value and Future Value of Annuities 467
COMPUTING THE ANNUITY REQUIRED TO REPAY A LOAN 471
Cost of Capital 472
CAPITAL BUDGETING 473
Shirley s Doughnut Hole 47 3
Payback Criterion 473
Accounting Rate of Return Criterion 474
Net Present Value Criterion 475
Internal Rate of Return Criterion 477
Economic Value Added Criterion 478
Effect of Taxes 479
SUMMARY EXAMPLE 482
Payback Criterion 482
Accounting Rate of Return Criterion 483
Net Present Value Criterion 484
Internal Rate of Return 484
WHAT IF AND SENSITIVITY ANALYSIS 484
STRATEGIC CONSIDERATIONS 484
POST LMPLEMENTATION AUDITS AND CAPITAL BUDGETING 486
BUDGETING OTHER SPENDING PROPOSALS 487
MICROSOFT WINDOWS 95 REVISITED 487
SUALMARY 488
KEY TERMS 489
APPENDIX 10 1: ANNUITY FORMULAS 489
APPENDIX 10 2: EFFECTIVE AND NOMINAL RATES OF INTEREST 489
ASSIGNMENT MATERIAL 491
//
Planning and Control 500 GOVERNMENT CONTROL 501
STAKEHOLDER PERSPECTIVE 502
Strategic Planning 502
Secondary Objectives as the Drivers of Primary Objectives 503
The Organization as a Nexus of Contracts 503
The Environment Defining Stakeholders 504
¦ CONSIDER THIS .. . Focusing on the Customer at Kramer Chemicals 505
The Process Defining Stakeholders 507
Why Do Stakeholder Requirements Matter? 508
CONTENTS xix
PERFORMANCE MEASUREMENT AND MONITORING CONTRACTS 509
The Role of Organization Planning 510
Relating Secondary and Primary Objectives 511
PROCESSES 516
MONITORING AND ORGANIZING LEARNING 518
ORGANIZING CONTROL 519
The Nature of Control 520
The Timing of Control 521
Types of Control Systems 521
¦ CONSIDER THIS ... An Audit Approach to Task Control 522
¦ CONSIDER THIS . . . Task and Results Control 523
¦ CONSIDER THIS . . . Results and Task Control in a University 524
THE ROLE AND IMPORTANCE OF DECENTRALIZATION 524
Controlling Decentralized Decision Making 525
CONTROL AND ORGANIZATION LEARNING 5 2 6
¦ CONSIDER THIS . . . Performance Measurement Systems at
Amoco Corporation 527
Linking Primary and Secondary Objectives 527
The Tension Between Learning and Accountability 528
¦ CONSIDER THIS . . . Results Control in Problematic Situations 528
TYING PLANNING AND CONTROL TOGETHER 529
THE BALANCED SCORECARD 5 3 0
Objectives and Performance Drivers 531
The Role of Performance Measures 5 31
The Nature of Performance Measures 531
Using the Performance Measurement System 532
THE MFAXING OF BALANCE IN BALANCED SCORECARD 5 32
GOVERNMENT CONTROL RFA1SITED 534
SUMALARY 537
KEY TERMS 538
ASSIGNMENT MATERIAL 539
/2
Financial Control 548 UNITED STATES POSTAL SERVICE 549
FINANCIAL CONTROL 550
DECENTRALIZATION 550
OPERATION S AND FINANCIAL CONTROL 552
¦ CONSIDER TI IIS ... Improving Performance at I.iz Claihorne 552
RESPONSIBILITY CENTERS 553
¦ CONSIDER THIS . . . Choosing Between Operations and Financial Control 555
Cost Centers 555
¦ CONSIDER THIS . . . L sint? Other Performance Indicators for Cost Centers 556
|
| any_adam_object | 1 |
| author_GND | (DE-588)138875871 |
| building | Verbundindex |
| bvnumber | BV011523400 |
| callnumber-first | H - Social Science |
| callnumber-label | HF5657 |
| callnumber-raw | HF5657.4 |
| callnumber-search | HF5657.4 |
| callnumber-sort | HF 45657.4 |
| callnumber-subject | HF - Commerce |
| classification_rvk | QP 800 |
| ctrlnum | (OCoLC)35207954 (DE-599)BVBBV011523400 |
| dewey-full | 658.1511 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.1511 |
| dewey-search | 658.1511 |
| dewey-sort | 3658.1511 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 2. ed. |
| format | Book |
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| id | DE-604.BV011523400 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T18:11:11Z |
| institution | BVB |
| isbn | 0132557614 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-007754922 |
| oclc_num | 35207954 |
| open_access_boolean | |
| owner | DE-703 |
| owner_facet | DE-703 |
| physical | XXXV, 741 S. zahlr. Ill., graph. Darst. |
| publishDate | 1997 |
| publishDateSearch | 1997 |
| publishDateSort | 1997 |
| publisher | Prentice-Hall |
| record_format | marc |
| series2 | The Robert S. Kaplan series in management accounting |
| spelling | Management accounting Anthony A. Atkinson ... 2. ed. Upper Saddle River, NJ Prentice-Hall 1997 XXXV, 741 S. zahlr. Ill., graph. Darst. txt rdacontent n rdamedia nc rdacarrier The Robert S. Kaplan series in management accounting Administracao financeira larpcal Management accounting gtt Managerial accounting Management Accounting (DE-588)4125415-6 gnd rswk-swf Management Accounting (DE-588)4125415-6 s DE-604 Atkinson, Anthony A. Sonstige (DE-588)138875871 oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007754922&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Management accounting Administracao financeira larpcal Management accounting gtt Managerial accounting Management Accounting (DE-588)4125415-6 gnd |
| subject_GND | (DE-588)4125415-6 |
| title | Management accounting |
| title_auth | Management accounting |
| title_exact_search | Management accounting |
| title_full | Management accounting Anthony A. Atkinson ... |
| title_fullStr | Management accounting Anthony A. Atkinson ... |
| title_full_unstemmed | Management accounting Anthony A. Atkinson ... |
| title_short | Management accounting |
| title_sort | management accounting |
| topic | Administracao financeira larpcal Management accounting gtt Managerial accounting Management Accounting (DE-588)4125415-6 gnd |
| topic_facet | Administracao financeira Management accounting Managerial accounting Management Accounting |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007754922&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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