Management Accounting

Contenu
Chapter One Business Planning and Analysis: An Integrative Framework for Management Accounting 1

Chapter Two Measuring and Evaluating Performance 41

Chapter Three Defining and Using Cost Estimates 91

Chapter Four Cost Pools, Capacity, and Activity- Based Costing 165

Chapter Five Understanding the Management Process 217

Chapter Six Planning in the Product Domain 273

Chapter Seven Assessing and Improving Product Profitability 337

Chapter Eight Setting Process Expectations 393

Chapter Nine Evaluating and Improving Process Performance 455

Chapter Ten Setting Performance Expectations at the Entity Level 503

Chapter Eleven Setting Performance Expectations in Large, Complex Organizations 565

Chapter Twelve Evaluating and Improving Entity Performance 625

Chapter Thirteen Setting and Achieving Targets in the Customer Domain 675

Chapter Fourteen Strategic Cost Management and the Value Chain Domain 725