Strategic Management Accounting

For upper level undergraduate programs in accounting, finance and business. The primary focus of this text is on understanding and using the concepts of contemporary management accounting for strategic business decisions. The text maps out contemporary changes to management accounting, explaining the major new techniques, practices and philosophies associated with the rise of strategic management accounting. It gives students a broad and succinct introduction to the issues at the forefront of best practice and academic research.
Table of Contents

Foreword Preface Acknowledgements About the Author List of Abbreviations Chapter 1 Accounting for strategic management: introduction and the conceptual framework Chapter 2 Vision, mission, goals, objectives and strategy typology Chapter 3 The basics of management control Chapter 4 Cost allocation and activity-based costing and activity-based management Chapter 5 Advanced manufacturing technology, JIT, target costing and product life-cycle costing Chapter 6 Quality costing, total quality management and management accounting systems Chapter 7 Value-chain analysis and accounting Chapter 8 Customer profitability analysis/customer accounting Chapter 9 Competitor analysis/competitor accounting Chapter 10 Responsibility accounting, financial performance measures, and transfer prices Chapter 11 Measuring non-financial performance Chapter 12 The balanced scorecard Chapter 13 Benchmarking analysis and management accounting Chapter 14 Incentive plans Chapter 15 Public sector management accounting and controls Case studies A The Boeing Company B MosCo, Inc C Cost centre management at Air Command D Target costing: when accounting and marketing collide E Using EVA at OutSource, Inc F Dialysis Clinic, Inc G Tempest, Inc H East River Manufacturing I Precision System, Inc References Index
About the Author

Professor Zahirul Hoque holds a Chair in Accounting at Deakin University. He has previously held positions at Charles Darwin University, Griffith University, Victoria University of Wellington and the University of Dhaka, Bangladesh. Professor Hoque’s research interests include the design and use of performance management systems in both the private and public sectors. He has published extensively in a wide variety of academic accounting journals.

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SKU: 9780733984457, 0733984452 Category: