Readings in Management Accounting

by Young, S. Mark

• ISBN13: 9780130214584
• ISBN10: 0130214582
• Edition: 3rd
• Format: Paperback
• Copyright: 2001-01-01
• Publisher: Prentice Hall

Summary

A supplementary reader for all levels of Cost and Management Accounting courses. This reader contains thirty-nine recent business press and academic articlesall representing state-of-the-art thinking and examples on a wide variety of management accounting topics in many types of service and manufacturing contexts. The articles parallel the contents of Management Accounting 3/e (Atkinson, et al.), but can be used with any core management and cost accounting text. While this book can be used to supplement any management or cost accounting text, the readings have been designed to accompany Anthony Atkinson, Rajiv Banker, R. S. Kaplan and S. Mark Young's textbook, Management Accounting, 3rd Edition (Prentice Hall, 2001). In addition, the Instructor's Manual keys the readings to other textbooks so that the casebook can also be used with these entries.

Table of Contents

Preface	v
Acknowledgments	vi
About the Author	vi
Management Accounting: Information That Creates Value	1	(14)
Be Data Literate---Know What to Know	2	(1)
P. Drucker
Cost/Management Accounting: The 21st Century Paradigm	3	(6)
W. L. Ferrara
Management Accounting: In the Era of Electronic Commerce	9	(6)
A. Kogan
E F. Sudit
M. A. Vasarhelyi
A Framework for Management Accounting and Control Systems	15	(22)
Strategic Cost Management and the Value Chain	16	(11)
J. Shank
V. Govindarajan
ABC and High Technology: A Story with a Moral	27	(4)
F. H. Selto
D. W. Jasinksi
ABC and Life-Cycle Costing for Environmental Expenditures	31	(6)
J. G. Kreuze
G. E. Newell
Cost Management Concepts and Cost Behavior	37	(20)
How Cost Accounting Distorts Product Costs	38	(7)
R. Cooper
R. S. Kaplan
What are the Costs of Variability	45	(4)
H. P. Roth
T. L. Albright
The Outsourcing Decision	49	(8)
R. E. Drtina
Traditional Cost Management Systems	57	(14)
Cost Management Concepts and Principles	58	(3)
R. Cooper
How Much Does That Product Really Co$t	61	(4)
N. Raffish
The Rise and Fall of Time-Based Manufacturing	65	(6)
W. M. Baker
T. D. Fry
K. Karwan
Activity-Based Cost Management Systems	71	(26)
Is ABC Suitable for Your Company	72	(5)
T. L. Estrin
J. Kantor
D. Albers
Customer Profitability Analysis: Challenges and New Directions	77	(10)
G. Foster
M. Gupta
L. Sjoblom
ABM Lift Banks Bottom Line	87	(4)
R. B. Sweeney
J. W. Mays
Unbundling the Cost of Hospitalization	91	(6)
L. B. Carr
Using Management Accounting Information for Activity and Process Decisions	97	(28)
Accounting for Time: Reengineering Business Processes to Improve Responsiveness	98	(8)
A. F. Borthick
H. P. Roth
Designing an Information System Using Activity-Based Costing and the Theory of Constraints	106	(8)
R. Campbell
P. Brewer
T. Mills
Effective Long-Term Cost Reduction: A Strategic Perspective	114	(11)
M. D. Shields
S. Mark Young
Using Management Accounting Information for Pricing and Product Planning	125	(16)
How Manufacturers Price Products	126	(2)
E. Shim
E. F. Sudit
Activity-Based Costing for Marketing	128	(4)
Distribution Channel Profitability	132	(4)
K. H. Manning
Formula for Success: Target Costing for Cost-Plus Pricing Companies	136	(5)
M. E. Bayou
A. Reinstein
Using Management Accounting Information for Investment Decisions	141	(22)
How ABC was Used in Capital Budgeting	142	(6)
S. Coburn
H. Grove
T. Cook
Analyzing Capital Investments in New Products	148	(5)
S. Kalagnanam
S. K. Schmidt
Using Activity-Based Management to Justify ERP Implementations	153	(10)
S. Gamster
Management Accounting and Control Systems for Strategic Purposes: Assessing Performance Over the Entire Value Chain	163	(26)
Control Tomorrow's Costs Through Today's Design	164	(7)
R. Cooper
W. Bruce Chew
The Elements of Supply Chain Management	171	(8)
T. Albright
S. Davis
Managerial Accounting and Environmental Compliance Costs	179	(6)
B. Hamner
C. H. Stinson
Implementing Management Innovations Successfully: Principles for Lasting Change	185	(4)
S. Mark Young
Motivating Behavior in Management Accounting and Control Systems	189	(24)
Using the Balanced Scorecard as a Strategic Management System	190	(8)
R. S. Kaplan
D. P. Norton
The Control Function of Management	198	(9)
K. A. Merchant
Why Incentive Plans Cannot Work	207	(6)
A. Kohn
Using Budgets to Achieve Organizational Objectives	213	(18)
Continuous Budgeting at The Hon Company	214	(3)
R. Drtina
S. Hoeger
J. Schaub
Budgeting Gamesmanship	217	(8)
C. K. Bart
Budgeting Made Easy	225	(6)
S. Hornyak
Organizational Design, Responsibility Centers and Financial Control	231	(14)
Transfer Pricing with ABC	232	(6)
R. S. Kaplan
D. Weiss
E. Desheh
What is EVA and How Can It Help Your Company	238	(7)
P. A. Dierks
A. Patel
``Greening'' with EVA	245
M. J. Epstein
S. David Young