Every manager is responsible for cost and performance management inone form or another. This book provides an unbiased survey andexplanation of the cost and performance management approaches andmethods currently available for application in business. Topicscovered include cost management and performancemanagement/measurement options including ABC/M, Total Quality Management, Supply Chain Management, and Balanced Scorecard.
Contrasts with managerial accounting textbooks, which tend to beconceptual and theoretical and not easily adaptable to practicalsituations.
Assists readers in choosing the best approach or blend of methodsto address specific business problems. Supports learning throughreal-world applications.
Provides a complete presentation of field-tested cost managementand performance management/measurement options.
表中的内容
Preface.
1. Developmental Discipline In Cost and Performance Management.
2. Cost Management: Control and Profitability.
3. Cost Types: Early Communication Attempts.
4. Standards, Budgets, and Forecasts: Learning to Compare and Coordinate.
5. Operational Resource Accounting: Learning New Rules and Roles.
6. Processes, Activities, and Resources: Shaping Organizational Identity.
7. Intentional Tactics: Patterns, Participation, and Performance.
8. Quantum Strategy: Release, Reliance, and Reversal.
9. Accounting for the Common Wealth.
Appendix A: The Basic Components and Terminology of a Traditional Income Statement.
Appendix B: A Simplified Traditional Balance Sheet Format.
Appendix C: Analysis with a Purpose.
Appendix D: ABM Concepts and Terms.
Appendix E: Recommended Reading.
Glossary.
Endnotes.
Index.
关于作者
CATHERINE STENZEL, MST, MBA, and JOE STENZEL, MD, are full-time ontologists and editors in chief of the Journal of Cost Management, a bimonthly RIA Group periodical. They are also co-directors of Genesis Organizational Diagnostics, which provides cost and performance consulting services focused on government, healthcare, and higher education. Joe, a board-certified pediatrician, has worked with the Juran Institute to develop a quality measurement and management model for large urban medical centers.
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