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For upper level undergraduate and MBA Management Accounting courses. An approach to management accounting from the perspective of a business manager. Atkinson presents state-of-the-art thinking on all of the major topics in management accounting including activity-based management, the Balanced Scorecard, target costing, and management control system design. The full text downloaded to your computer With eBooks you can: search for key concepts, words and phrases make highlights and notes as you study share your notes with friends eBooks are downloaded to your computer and accessible either offline through the Bookshelf (available as a free download), available online and also via the iPad and Android apps. Upon purchase, you'll gain instant access to this eBook. Time limit The eBooks products do not have an expiry date. You will continue to access your digital ebook products whilst you have your Bookshelf installed.

Management Accounting: Information for Decision-Making and Strategy Execution

• Contents


• Preface


• Acknowledgments


• About the Authors


• CHAPTER 1 How Management Accounting Information Supports Decision Making


• What Is Management Accounting?


• Management Accounting and Financial Accounting


• A Brief History of Management Accounting


• IN PRACTICE: Definition of Management Accounting (2008), Issued by the Institute of Management Accou


• Strategy


• The Plan-Do-Check-Act (PDCA) Cycle


• IN PRACTICE: Company Mission Statements


• Behavioral Implications of Management Accounting Information


• Summary


• Key Terms


• Assignment Materials


• CHAPTER 2 The Balanced Scorecard and Strategy Map


• The Balanced Scorecard


• Strategy


• IN PRACTICE: Infosys Develops a Balanced Scorecard to Describe and Implement Its Strategy


• Balanced Scorecard Objectives, Measures, and Targets


• Creating a Strategy Map


• Financial Perspective


• Customer Perspective


• Process Perspective


• Learning and Growth Perspective


• Strategy Map and Balanced Scorecard at Pioneer Petroleum


• Financial Perspective


• Customer Perspective


• Process Perspective


• Learning and Growth Perspective


• Applying the Balanced Scorecard to Nonprofit and Government Organizations


• IN PRACTICE: A Balanced Scorecard for a Nonprofit Organization


• Managing with the Balanced Scorecard


• Barriers to Effective Use of the Balanced Scorecard


• Epilogue to Pioneer Petroleum


• Summary


• Key Terms


• Assignment Materials


• CHAPTER 3 Using Costs in Decision Making


• How Management Accounting Supports Internal Decision Making


• Pricing


• Product Planning


• Budgeting


• Performance Evaluation