Management Accounting, Fifth Edition, represents state-of-the-art thinking on all of the major topics in management accounting, including activity-based management, the Balanced Scorecard, target costing, value chain analysis and management. Every chapter in the new edition of Atkinson now includes an opening chapter vignette based on a real company which describes realistic business problems that can benefit from managerial accounting or analysis or approaches.
Robert S. Kaplan is considered the world's leading expert on activity-based costing and the Balanced Scorecard. For this edition, he has revised and reorganized chapter on “Activity-Based Cost Systems”. In this new edition, Kaplan, co-creator of ABC, integrates the new time-driven ABC approach with the conventional ABC approach. He has also revised Chapter on, “The Balanced Scorecard.” This is a comprehensive full chapter treatment of how to translate a strategy into a strategy map and Balanced Scorecard.
Key Feature * New chapter-opening vignettes describe realistic business problems that can benefit from managerial accounting analysis or approaches. * Sections focusing on relevant costing, and performance indicators of quality management, have been added. * Detailed write-up on Life cycle costing. * A brief note on the objectives of compensation system followed by Indian companies from a managerial control perspective. * A special section on the differences between IGAAP and GAAP. * A detailed write-up on the cost accounting approach in the Indian context, based on Statutory Cost Accounting Record Rules (CAAR). * Emphasis has been provided on Activity Based Costing and its comparison to the Traditional Costing System. * Enhanced thrust on value chains and target costing, with focus on the rationale for setting target costs and the ways and means to achieve them
Table of Contents * 1. Management Accounting: Information that Creates Value * 2. Cost Management Concepts and Cost Behavior * 3. Traditional Cost Management Systems * 4. Activity-Based Cost Systems * 5. Management Accounting Information for Activity and Process Decision * 6. Cost Information for Pricing and Product Planning. * 7. Management Accounting and Control Systems: Assessing Performance over the Value Chain. * 8. Motivating Behavior in Management Accounting and Control Systems. * 9. The Balanced Scorecard. * 10. Using Budgets to Achieve Organizational Objectives. * 11. Capital Budgeting -Long-Term Assets * 12. Financial Control.
Hello, Sign in 
Cart 
