Management Accounting (3rd Edition)

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9780130101952: Management Accounting (3rd Edition)

Unique in approach, this book provides a balanced, cohesive integration of management and accounting that has been noticeably missing from current books. This book uses an activity-based cost management system to show how business managers use management accounting information to solve problems and manage activities within an organization. Readers learn how to design and operate information systems that create value for their organizations. The entire book blends contemporary theory and the latest research in management accounting with practical applications and actual company experiences. The book provides a framework for management accounting and control systems, cost management concepts and cost behavior, traditional and activity based cost management systems and the different uses for management accounting information. For controllers and individuals in finance or accounting functions.

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Unique in approach, this text provides a balanced, cohesive integration of management and accounting that has been noticeably missing from current texts. This book appeals to the general business student as well as the Accounting major. It teaches how a business manager uses management accounting information to solve problems and manage activities within an organization. Accounting majors aspiring to become management accountants learn how to design and operate information systems that create value for their organizations. The entire text blends contemporary theory and the latest research in management accounting with practical applications and actual company experiences.

Excerpt. © Reprinted by permission. All rights reserved.:

All Businesses Have the Same Goal

Whether an enterprise intends to earn money for owners and stockholders or is a not-for-profit organization, the goal is the same: creating value. One company may be improving workforce conditions while another may be investing in new product development based on customer feedback. Whatever the strategy, the only management accounting textbook that understands and teaches how to use measurement and management systems for value creation is Management Accounting, Fourth Edition, by Anthony A. Atkinson, Robert S. Kaplan, and S. Mark Young.

Management Accounting, Fourth Edition, Highlights the Strategic and Operational Uses of Management Accounting Information

It's important that business managers as well as accountants have the necessary tools to implement new business strategies. The vision starts here:

12-Chapter Organization and Framework

The 12-chapter organization allows for efficient coverage regardless of course length.

  • What defines the nature, focus, and scope of management accounting? (Chapter 1)
  • What determines the cost of products or customers? How do costs change over the product's life cycle? (Chapter 2)
  • What approaches do managers use to compute the costs of their products and services? (Chapters 3 and 4)
  • How can we use costs for planning (Chapters 5 and 6) and decision making (Chapters 7 and 11)?
  • How can we use revenue and cost information for capacity planning (Chapter 7) and profit planning and evaluation (Chapter 8) purposes?
  • How can we manage and control organizational behavior through organizational design, and how does cost and performance information inform the management control process (Chapters 9, 10, and 12)?

The Vision Continues with Input from the World's Leading Expert

Robert S. Kaplan, the foremost authority on activity-based cost management and the Balanced Scorecard, shares his expertise and experiences in the application of these important management tools to small and large organizations around the world.

  • Updated and Revised Chapter 4 on activity-based cost systems.
    • NEW coverage not available in other textbooks on time-driven activity-based costing, a simpler and more accurate ways for implementing ABC
    • NEW treatment of measuring and managing customer profitability drawn from "Measuring and Managing Customer Profitability" by Kaplan and Narayanan
    • Expanded treatment of activity-based management for process improvements
    • Detailed comparison of costs from activity-based and traditional costing systems
  • NEW, comprehensive Chapter 9 on the Balanced Scorecard (BSC) covers theory and application. A continuing example throughout the chapter illustrates the development of a Balanced Scorecard for a retail bank undergoing a major, strategic transformation. Chapter highlights include:
    • Why use a Balanced Scorecard?
    • The role of strategy maps in visualizing cause-and-effect linkages between drivers and outcomes of a strategy
    • How to translate mission, vision, and strategy statements into a BSC
    • Common customer outcome measures
    • Choosing objectives and measures for internal processes and employee capabilities
    • Applying the BSC to the nonprofit and public sector
    • Using the BSC to implement strategy; the five principles to become a strategy-focused organization
    • Incorporates examples from Volvofinans, U.K. Ministry of Defence, Wendy's International, New Profit, Inc., and the U.S. Army, all of which have successfully implemented the BSC

Look Inside and See How Businesses Really Operate

  • NEW, updated text examples and updated In Practice and The Technological Edge boxes provide current insights into today's changing business envirofiment. New examples include:
    • Costing procedures at Dark Horse Comics
    • Costs and revenues in the motion picture industry comparing My Big Fat Greek Wedding to Spiderman
    • Sunk costs in Baseball
    • Pricing glitch in Amazon DVD store
    • And many more!
  • Chapter 8, Motivating Behavior in Management Accounting and Control Systems, includes a new discussion on diagnostic and interactive control systems.
  • Chapter 12, Financial Control, uses an extended example to introduce new material on ratio analysis, including common size statements, profitability, efficiency, financial leverage, liquidity, asset use, and market value ratios.

Users spoke—and we listened. Based on reviewer feedback, the following organizational changes were incorporated:

  • NEW Chapter 1 reflects major consolidation and revision of previous edition Chapters 1 and 2. Includes an introduction to ethics and the issues facing management accountants
  • Chapter 11, Capital Budgeting (previously Chapter 8), applies what-if and sensitivity analysis introduced in Chapter 10. Chapter 11 also discusses the importance of post-implementation audits in capital budgeting.

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