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New. In its 3rd edition, authors Robert Kaplan and Anthony Atkinson provide leading-edge treatment of innovative manage-ment accounting issues used by major companies throughout the world. The book will appeal to all those who want a systematic management-oriented approach to advance management topics related to management accounting. Each chapter in the text is accompanied by cases to illustrate the concepts discussed. CONTENTS: Preface. Introduction. 1. Understanding Cost Behavior. 2. Short-term Budgeting, Resource Allocations, and Capacity Cost. 3. Assigning Resource Costs to Production Cost Centers. 4. Activity-Based Cost Systems. 5. Activity-Based Management. 6. Cost Based Decision Making. 7. Decentralization. 8. The Balanced Scorecard: Measuring Total Business Unit Performance. 9. Financial Measures of Performance. 10. Financial Measures of Performance: Return on Investment (ROI) and Economic Value Added (EVA). 11. Measuring Customer, Internal Business Process, and Employee Performance. 12. Investing to Develop Future Capabilities Technology. 13. Incentive and Compensation Systems. 14. Formal Models in Budgeting and Incentive Contracts Index. Printed Pages: 816..
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