Unique in approach, this book provides a balanced, cohesive integration of management and accounting that has been noticeably missing from current books. This book uses an activity-based cost management system to show how business managers use management accounting information to solve problems and manage activities within an organization. Readers learn how to design and operate information systems that create value for their organizations. The entire book blends contemporary theory and the latest research in management accounting with practical applications and actual company experiences. The book provides a framework for management accounting and control systems, cost management concepts and cost behavior, traditional and activity based cost management systems and the different uses for management accounting information. For controllers and individuals in finance or accounting functions.
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Anthony A Atkinson, University of Waterloo Rajiv D. Banker, University of Texas, Dallas Robert S. Kaplan, Harvard University S. Mark Young, University of Southern California
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