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Management Accounting : A Strategic Approach - 3rd edition

Management Accounting : A Strategic Approach (ISBN10: 0324119976; ISBN13: 9780324119978)
ISBN13: 978-0324119978
ISBN10: 0324119976

Summary: Morse is not just a cost determination management text. Taking a much more strategic approach, this text focuses on the full range of cost drivers within the value chain rather than on just the distinctions between product/non-product costs and unit-variable/fixed costs.


  • NEW! ERP Systems: Today's manager needs to have a mastery of knowledge information systems. In Chapter 6, the aut morehors include this material to familiarize students with ERPs and how they can be used in making strategic business decisions.
  • Decisions as Cost Drivers: By focusing on cost drivers rather than the distinction between product and non-product costs, readers see how decisions are the real cost-drivers: how are we going to design a product or build a plant?
  • Focus on Innovation: Managers do not use accounting solely to determine the unit costs of products, rather accounting is used to decide between alternatives, assess profitability and a product's contribution margin. You will find information on The Value Chain and Decision Analysis, Activity-Based Costing Compared with Traditional Costing Systems and Bench marking and Quality Management, Continuous Improvement and Process Reengineering.
  • Manageable Length: At thirteen chapters in length, instructors may assign a complete text and still have time for additional outside case work and assignments.
  • Strong, decision-oriented EOC material: Morse emphasizes analysis in the end of chapter. Not only do many of the exercises and problems often call for discussion, interpretation and "what-if" analysis, but there are also questions and cases that focus on more rigorous comprehension synthesis and evaluation.
  • Business Essays: Integrated examples from the business press provide future managers with context. Students can read for themselves about how real firms are implementing text concepts.
  • NEW! Integrated Cost Management Case References: Case material developed by John Shank of Dartmouth College involves analysis, synthesis, and evaluation. Just like the "real world," this material often presents ambiguous situations where a manager needs to assess the information and select from several alternatives. Case references are provided at the end of chapter and can be purchased in an accompanying casebook.
  • NEW! Expanded Coverage of Contemporary Topics: To equip students with the most up-to-date decision-making methods, the authors have enhanced their contemporary coverage. This includes expanded non-financial measures in the balanced scorecard (Chapter 13); increased coverage of target costing and benchmarking (Chapter 9); and increased coverage of capital budgeting procedures (Chapter 10). less

Edition/Copyright: 3RD 03
Cover: Hardcover
Publisher: South-Western Publishing Co.
Published: 04/28/2002
International: No

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