ABSTRACT
* Challenging and provocative book * Shows how management accounting techniques can be integrated into the strategic decision making process * Extensive use of practical examples from a variety of contexts.An introduction to business strategy for management accountants, financial accountants or managers with an accounting orientation. The book places management accounting clearly within the context of strategic management of the business. Offers qualified accountants a sound introduction to strategic management, and with practical examples and mini-cases provided throughout, this book is comprehensive yet concise.
Keith Ward addresses strategic management accounting as a continuous process of analysis, planning and control. Management accounting is about supplying the right information to the right people at the right time, and this can only be expressed in the context of the business strategy and strategic plan. The implementation of appropriate management accounting systems to complement different strategies is discussed in detail. Applications and examples include multinational organizations, non-profit organizations and varying organizational structures. Finally the author covers methods of using management accounting for strategic advantage.
TABLE OF CONTENTS
part |55 pages
Linking Strategy and Management Accounting
chapter |12 pages
Introduction and Overview
chapter |18 pages
Strategic Planning
chapter |23 pages
Management Accounting in the Context of Strategic Management
part |108 pages
Accounting for Competitive Strategy
chapter |27 pages
Segment Profitability – an Overview
chapter |31 pages
Competitor Accounting
chapter |27 pages
Customer Account Profitability
chapter |21 pages
Product Profitability Analysis
part |64 pages
Corporate Strategies – The Role of Strategic Management Accounting
chapter |19 pages
The Relevance of Organization Structure
chapter |6 pages
Single Focus Businesses
chapter |11 pages
Vertically Integrated Businesses
chapter |9 pages
Conglomerates
chapter |11 pages
Multinationals and Global Companies
chapter |6 pages
Non-Profit Organizations
part |52 pages
Changing Strategies as Businesses Develop
chapter |7 pages
Common Problems of Control
chapter |11 pages
Launch Strategies
chapter |16 pages
Accounting for Growth Businesses
chapter |10 pages
Strategic Management Accounting on Reaching Maturity
chapter |6 pages
Coping with Old Age and Decline
part |24 pages
Information Requirements for Strategic Management Accounting