DescriptionEvery manager is responsible for cost and performance management in one form or another. This book provides an unbiased survey and explanation of the cost and performance management approaches and methods currently available for application in business. Topics covered include cost management and performance management/measurement options including ABC/M, Total Quality Management, Supply Chain Management, and Balanced Scorecard.
Contrasts with managerial accounting textbooks, which tend to be conceptual and theoretical and not easily adaptable to practical situations.
Assists readers in choosing the best approach or blend of methods to address specific business problems. Supports learning through real-world applications.
Provides a complete presentation of field-tested cost management and performance management/measurement options.
1. Developmental Discipline In Cost and Performance Management.
2. Cost Management: Control and Profitability.
3. Cost Types: Early Communication Attempts.
4. Standards, Budgets, and Forecasts: Learning to Compare and Coordinate.
5. Operational Resource Accounting: Learning New Rules and Roles.
6. Processes, Activities, and Resources: Shaping Organizational Identity.
7. Intentional Tactics: Patterns, Participation, and Performance.
8. Quantum Strategy: Release, Reliance, and Reversal.
9. Accounting for the Common Wealth.
Appendix A: The Basic Components and Terminology of a Traditional Income Statement.
Appendix B: A Simplified Traditional Balance Sheet Format.
Appendix C: Analysis with a Purpose.
Appendix D: ABM Concepts and Terms.
Appendix E: Recommended Reading.