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Advanced Management Accounting (3 Ed.)

Advanced Management Accounting (3 Ed.)

作者 : Robert S. Kaplan/ Anthony A. Atkinson

出版社 : 台灣培生教育出版股份有限公司

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內容簡介


This text provides leading-edge treatment of innovative management accounting issues used by major companies throughout the world. Takes a systematic management- oriented approach to advanced management topics. Each chapter is accompanied by cases to illustrate the concepts discussed.

New to this edition:
1. Comprehensive coverage of Activity-Based-Costing and the Balanced Scorecard method as the unifying framework throughout the text. ABC and BSC link formerly unrelated topics and chapters.

2. Transfer pricing, chapter 9 updated to reflect more modern approaches.

3. Chapter 10 will prominently feature Economic Value Added (EVA).

4. New cases illustrating ABC and the Balanced Scorecard will be incorporated throughout.

5. Topics no longer central issues in today's environment have been deleted—i.e., joint costs and extensive variance analysis.

6. Second edition chapters 10 and 11 have been consolidated into a new chapter 11, Measuring Performance from Customer and Internal Business Process Perspective.
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作者介紹

■作者簡介

Robert S. Kaplan
現職:Harvard University

Anthony A. Atkinson
現職:University of Waterloo

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