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An intuitive and straightforward introduction to management accounting In the newly revised second edition of Management Accounting: An Integrative Approach, a team of distinguished accountants and educators delivers a comprehensive and authoritative discussion of key management accounting subjects. From business planning and analysis to the measurement and evaluation of performance, estimating costs, activity-based costing, and management accounting in large, complex organizations, this book covers every critical component of a rapidly evolving and centrally important subject. This latest edition includes updated data tables, revised practice problems, corrected and simplified formulas, new "In the News" and "Looking Back" sections, and updated figures. It is essential reading for students of business, managerial accounting, and related subjects.
C.J. MCNAIR-CONNOLLY, PH.D., CMA, is known for her innovative work in cost management and control systems. Based on a multitude of field studies conducted over almost 35 years, plus a lifetime of working in practical settings, she brings a common-sense perspective that emphasizes how management accounting is applied by modern organizations. Dr. McNair Connolly has published extensively on such topics as performance management, capacity cost management, lean/process management, and strategic cost management.
KENNETH A. MERCHANT, PH.D., CPA, is the Deloitte & Touche LLP Chair of Accountancy at the University of Southern California where he previously served as the Dean of the Leventhal School of Accounting. He previously taught at Harvard University and the University of California, Berkeley. His research interests span the areas of management accounting, management control systems, accounting ethics, and corporate governance, and, on those topics, he has written 11 books and more than 80 articles.
Chapter One Business Planning and Analysis: An Integrative Framework for Management Accounting 1
Chapter Two Measuring and Evaluating Performance 41
Chapter Three Defining and Using Cost Estimates 91
Chapter Four Cost Pools, Capacity, and Activity- Based Costing 165
Chapter Five Understanding the Management Process 217
Chapter Six Planning in the Product Domain 273
Chapter Seven Assessing and Improving Product Profitability 337
Chapter Eight Setting Process Expectations 393
Chapter Nine Evaluating and Improving Process Performance 455
Chapter Ten Setting Performance Expectations at the Entity Level 503
Chapter Eleven Setting Performance Expectations in Large, Complex Organizations 565
Chapter Twelve Evaluating and Improving Entity Performance 625
Chapter Thirteen Setting and Achieving Targets in the Customer Domain 675
Chapter Fourteen Strategic Cost Management and the Value Chain Domain 725
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