ESCP Europe

Item type

Book

Language

English

Publication year

2013

Edition no.

3rd ed.

ISBN

978-1-292-02659-6

"Suitable for upper level advanced management or cost accounting courses at the undergraduate or MBA/graduate level. Assumes knowledge of management and/or cost accounting. This text provides leading-edge treatment of innovative management accounting issues used by major companies throughout the world. Takes a systematic management- oriented approach to advanced management topics. Each chapter is accompanied by cases to illustrate the concepts discussed." - description from publisher.

Introduction --- 1. Understanding cost behaviour --- 2.Short-term budgeting, resource allocations, and capacity cost --- 3. Assigning resource costs to production cost centers --- 4. Activity-based cost systems --- 5. Activity-based management --- 6. Cost based decision making --- 7. Decentralization --- 8. The balanced scorecard: measuring total business unit performance --- 9. Financial measures of performance --- 10. Financial measures of performance: Return on investment (ROI) and Economic value added (EVA) --- 11. Measuring customer, internal business process, and employee performance --- 12. Investing to develop future capabilities technology --- 13. Incentive and compensation systems --- 14. Formal models in budgeting and incentive contracts..