Cost management accounting and control 5e by hansen and mowen

Ngày tải lên: 25/11/2016, 14:02

... strategic planning, control and cost management The Design of Strategic Cost Management and Control Systems If management accounting information systems are to be useful for strategic purposes, ... Changes in Strategic Performance", Strategic Management Journal, 17(9) (1996), 693-712 Banker, R D., S M Datar and R S Kaplan, "Productivity Measurement and Managem...

Ngày tải lên: 17/02/2014, 10:20

... Management & Accounting Approach For Lean Enterprises A NEW COST MANAGEMENT & ACCOUNTING APPROACH FOR LEAN ENTERPRISES1 Yvonne Ward2 and Andrew Graves ABSTRACT The adoption of lean principles and practices ... lean manufacturing; and (3) identify costing and accounting tools and techniques that are suitable for application in a lean environment...

Ngày tải lên: 15/03/2014, 22:20

... 16 | CHAPTER TWO • Management Accounting and Decision-Making The Management Accounting Perspective of the Business Enterprise The management accounting view of business may be ... against standards or other desired results | 19 20 | CHAPTER TWO • Management Accounting and Decision-Making From the descriptive model of the basic features and assumptions of the managem...

Ngày tải lên: 23/03/2014, 00:20

... the use of their capital once committed (the ex-post or stewardship role of accounting information) Information asymmetry harms these two main roles of accounting In this course we focus on disclosure ... 6,000 and 10,000 words inclusive of all exhibits and references The deadline for the submission is the last day of the final exam period PhD Program in...

Ngày tải lên: 29/03/2014, 14:20

... Controlling Strategy This page intentionally left blank Controlling Strategy Management, Accounting, and Performance Measurement Edited by CHRISTOPHER ... understanding of the relationship between MCS and strategy CONTROLLING STRATEGY References Ahrens, T (1997) ‘Strategic Interventions of Management Accountants: Everyday Practice of British and ... be (Tomkins and...

Ngày tải lên: 20/06/2014, 18:20

... (Abernethy and Lillis 1995) Chenhall and Langfield-Smith (1998) linked performance with combinations of various traditional and CONTENT AND PROCESS APPROACHES 17 contemporary controls and a range ... budgets and organic decision processes (Chenhall and Morris 1995; Chapman 1998) and the interactive use of MCS (Simons 1995; Abernethy CONTENT AND PROCESS APPROACHES 27 and...

Ngày tải lên: 20/06/2014, 18:20

... R L., and Cross, K F (1990) ‘Do Financial and Nonfinancial Performance Measures Have to Agree?’, Management Accounting, (Nov.): 28–36 Malina, M A and Selto, F H (2001) ‘Communicating and Controlling ... Accounting for Issues and Support’, Accounting, Organizations and Society, 15(1/2): 67–76 de Wit, B and Meyer, R (1999) Strategy Synthesis London: Thompson Donaldson, L...

Ngày tải lên: 20/06/2014, 18:20

... Chapman (ed.), Controlling Strategy: Management, Accounting and Performance Measurement Oxford: Oxford University Press —— —— , and Meyer, M W (2003a) ‘Subjectivity and the Weighting of Performance ... ‘Capital Budgeting, Coordination and Strategy: A Field Study of Interfirm and Intra-firm Mechanisms’, in C S Chapman (ed.), Controlling Strategy: Management, Accounting...

Ngày tải lên: 20/06/2014, 18:20

... control and other organizational systems through networks of individuals (and non-humans) (e.g Briers and Chua 2001; Jones and MCS AND THE CRAFTING OF STRATEGY 121 Dugdale 2002; Dechow and Mouritsen ... new management control and performance measurement systems (e.g Anderson 1995; Shields 1995; Anderson and Young 1999; Cavalluzzo and Ittner 2004), showing how selection a...

Ngày tải lên: 20/06/2014, 18:20

... Hospitals’, Accounting, Organizations and Society, 20(2/3): 111–45 Cooper, R and Slagmulder, R (1997) Target Costing and Value Engineering Portland, OR: Productivity Press Goold, M and Campbell, ... Complexity, Naming and Topology’, in J Law and J Hassard (eds.), Actor Network Theory and After Oxford: Blackwell, 1–15 Miller, P and O’Leary, T (1993) Accounting, ‘‘Economic Ci...

Ngày tải lên: 20/06/2014, 18:20

... COORDINATION, AND STRATEGY 165 suppliers as benefiting the industry as a whole, and cooperates with other semiconductor manufacturers to specify collective design needs and time-lines As the president and ... manufactures hardware and software products for Internet-based and local-area networking, as well as chip-sets, motherboards, flash-memories, and other ‘building blocks’...

Ngày tải lên: 20/06/2014, 18:20

... 136 and organizational strategymaking 106 and performance measurement 65–8, 81, 127, 131, 135 and practice theory 121, 122 and process approaches to strategy 25 and reward systems 65–8, 81 and ... control systems) 1–6 and the BSC 141 and content approaches to strategy 15 and inside-out strategy 20–3, 78 and outside-in strategy 13–20, 23, 89 and practice theory...

Ngày tải lên: 20/06/2014, 18:20