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Management Accounting

In: The Controlling Concept Cornerstone of Performance Management

Author

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  • Horváth & Partners Management Consultants

Abstract

The following sections are included:Chapter objectivesIntroductionThe design for effective Management AccountingCost and profit accountingFull costing systemsDirect costing systemsActivity-based costingIncome statementTarget costingInvestment appraisalInvestment appraisal methodsInvestment appraisal systemThe configuration of effective financial accountingPractical exampleThe Fischer corporate groupProject: Reconfiguring cost and profit accounting and financial reportingLessons learnedConfigurations checklist for managers and controllersFurther reading

Suggested Citation

  • Horváth & Partners Management Consultants, 2020. "Management Accounting," World Scientific Book Chapters, in: The Controlling Concept Cornerstone of Performance Management, chapter 3, pages 21-74, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789811218651_0003
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    Citations

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    Cited by:

    1. Mehmet Ozcalici & Dragan Pamucar & Ahmet Kaya & Burcin Tutcu & Hatice Karamanci & Hasan Emin Gurler, 2024. "Strategizing competitive edge in service operations: a model proposal for determining the unit costs through the activity-based cost accounting and the full-consistency method," Operations Management Research, Springer, vol. 17(3), pages 996-1021, September.
    2. Andrea Cardoni & Martin Hiebl & Alessio Paradisi, 2023. "Management accounting implementation in SMEs: A Structured Literature Review," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2 Suppl.), pages 189-214.
    3. Cecília Carmo & Cristiana Ribeiro, 2022. "Mandatory Non-Financial Information Disclosure under European Directive 95/2014/EU: Evidence from Portuguese Listed Companies," Sustainability, MDPI, vol. 14(8), pages 1-23, April.

    More about this item

    Keywords

    Controlling; Performance Management; House of Controlling; Management Accounting; Financial Accounting; Strategic Planning; Operative Planning; Budgeting and Forecasting; Financial Management; Financial Controlling; Management Reporting; IT Systems; Controlling Organisations; Governance;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • L26 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Entrepreneurship

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