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9780750665186: The Handbook of Management Accounting

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The Handbook of Management Accounting is a reference that enables practitioners to review developments and research their relevance for use in their own organsisations.

Contains extensive cross-referencing to direct readers to topics of related interest and features practical information and research presented in acessible form.

The Handbook of Management Accounting is edited for CIMA by leading professionals John Innes and Robin Bellis-Jones and published by CIMA Publishing.

· Management Accounting research written in an easily accessible style for practitioners
· Keeps you up to date on management accounting developments focussing on the 4 major themes of Planning, Costing, Decision Making and Control
· Packed with pragmatic contributions from a broad mix of leading academics and experienced practitioners

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Contenuti

Introduction; Planning: Management Accounting and the 'New Finance' Function; Strategic Financial Management; Dynamic Budgetary Control; Competitor Analysis; Research and Development Performance Measurement; Budgeting; Cash Budgeting and Management; Capital Budgeting; Zero-based budgeting; Activity-based Budgeting; How to Implement Activity-based Budgeting; Change in Management Accounting; Costing: Standard costing; Cost system design and profitability analysis; Quality costing; Product life cycle costing; Contract costing; Engineered, committed and discretionary costs; Activity-based costing; Energy costing; Target costing; Functional costing; Cost tables; Decision Making: Cost Management; Activity-based cost management; ABM in practice; Using Activity-based information; Implementing ABC in a service-driven business; Business process re-engineering; Throughput accounting; Environment-related Management Accounting; Pricing; Transfer Pricing; Shareholder value in practice; Outsourcing or sub-contracting; Value Chain Analysis; Supply Chain and Management Accounting; Management Accounting for New Product Design; Management Accounting and Human Resource Management; Control: Financial Control; Financial Control in a rapidly changing business environment; Management Control; Financial Performance Measurement; Multi-dimensional Performance Measurement; Case study; Tableau de Bord; Information Management Delivering Business Intelligence; Benchmarking; Implementing a Balanced Performance Measurement System.

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