Management Accounting  book cover
1st Edition

Management Accounting

ISBN 9780750641449
Published February 23, 1999 by Routledge
216 Pages

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Book Description

Every modern company now has to compete in a market environment that is becoming ever faster, more complex and competitive. Management accounting must respond to these changes, otherwise its risks becoming irrelevant to real business needs.

This book demonstrates how the discipline can raise itself up to a new level of performance, allowing it to cope with challenges such as flexible manufacturing systems, flatter and leaner organisations, strategic alliances and globalisation. It explains how cutting edge management accounting techniques can transform a firm's operations and prospects, enabling it to become the best of the best. By describing the contributions made by leading practitioners and experts, it shows how their original insights have developed into modern best practice.

Table of Contents

Introduction  Part 1: Being a World-Class Organisation  2. World Class Organizations: conventional wisdom  3. World Class Organizations: The missing link  Part 2: Advanced Class Costing Techniques  4. Activity Based Costing  5. Cost of Quality  6. Target Costing  Part 3: Advanced Performance Measures  7. Financial Measures  8. Non-financial Measures  9. Benchmarking  Part 4: Strategic Management Issues  10. Strategic Cost Management  11. Strategic Investment Decisions  12. Strategic Dimensions to Transfer Pricing and Outsourcing  13. A Destiny for Management Accounting

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Ralph Adler is Professor of Management Accounting and Director of the Otago Centre for Organisational Performance Measurement and Management at Otago University, New Zealand.