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Strategic management accounting. Volume I, Aligning strategy, operations and finance

Author: Vassili Joannidès de Lautour
Publisher: Cham : Palgrave Macmillan, 2018.
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
This book responds to key issues in strategic management control by studying the interplay between strategy, operations, finance and controls. Grounded in research but written with practitioners and students in mind, it addresses the most up-to-date management control issues in the public sector, forecasting, budgeting and controls in international organisations.--
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Genre/Form: Electronic books
Additional Physical Format: Print version:
Lautour, Vassili Joannidès de.
Strategic management accounting. Volume I, Aligning strategy, operations and finance.
Cham : Palgrave Macmillan, 2018
(OCoLC)1034590122
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Vassili Joannidès de Lautour
ISBN: 9783319929491 3319929496
OCLC Number: 1044746334
Description: 1 online resource
Contents: Intro; Contents; List of Figures; Table of Cases; Introduction; Chapter 1 Accounting for What Counts in the Value Chain in a Way That Counts; 1 Accounting for Generic Strategies; 1.1 Generic Strategies; 1.1.1 Cost Domination; 1.1.2 Differentiation; 1.1.3 Bundle of Cost Domination and Differentiation; 1.2 What Counts in Generic Strategies; 1.2.1 What Counts in Cost Domination; 1.2.2 What Counts in Differentiation; 1.2.3 What Counts in Bundled Strategies; 2 Accounting for Position on the Market; 2.1 Position on the Market; 2.1.1 Incumbent; 2.1.2 Challenger; 2.1.3 Follower 2.2 What Counts in the Position on the Market2.2.1 What Counts for the Incumbent; 2.2.2 What Counts for the Challenger; 2.2.3 What Counts for the Follower; 3 Accounting for Modes of Production; 3.1 Modes of Production; 3.1.1 Mass Production; The Industrial Revolution and Mass Production; Assumptions and Implications for Contemporary Management; 3.1.2 Lean Production; 3.2 What Counts in Modes of Production; 3.2.1 What Counts in Mass Production; Inventory Accounting and Management; Cost Accounting and Management; Standards, Budgeting and Budgetary Control 3.2.2 What Counts in Lean ProductionEngineers' Control: TQM, SPC and SCM; Internal Business Process Control and Time-Driven ABC; 4 Conclusion; Bibliography; Chapter 2 Product Life Cycle Accounting and Target Costing; 1 Product Life Cycle and Strategy; 1.1 The Life Cycle; 1.2 Launch; 1.3 Growth; 1.4 Maturity; 1.5 Decline; 2 What Counts in Product Life Cycle; 2.1 What Counts During the Launch Stage; 2.2 What Counts During the Growth Stage; 2.3 What Counts During the Maturity Stage; 2.4 What Counts During the Decline Stage; 3 Target Costing; 3.1 The Target Costing Principle 3.2 Identifying the Cost Structure3.3 Designing the Product Value Chain; 3.4 Designing the Adequate Management Control System; 3.4.1 The End of Responsibility Centres; 3.4.2 Product-as-Activity-Based Management Accounting; 3.4.3 Product-as-Responsibility-Centre and Shared Service Centres; 4 Conclusion; Bibliography; Chapter 3 Performance Management and Measurement; 1 Performance Management Systems; 1.1 Performance Management; 1.1.1 The Performance Management Cycle; 1.1.2 Performance Management as Practice; 1.2 The Balanced Scorecard and Tableaux de Bord; 1.2.1 Strategy and Alignment 1.2.2 Six Lessons Learnt from Practice2 Issues in Performance Management; 2.1 Critiques and Alternatives; 2.1.1 An Ambiguous Ontology; 2.1.2 Alternatives to the Balanced Scorecard; 2.1.3 The Balanced Scorecard's Visualising Power; 2.2 The Balanced Scorecard as Spectacle's Integrated Form; 2.2.1 The Balanced Scorecard as Spectacle; 2.2.2 The Balanced Scorecard as the Spectacle Society's Core; 3 Conclusion; Bibliography; Chapter 4 Strategic Planning and Forecasting; 1 Forecasting as Anticipating Environmental Changes; 1.1 Envisioning Market Circumstances; 1.1.1 Competitors
Other Titles: Aligning strategy, operations and finance
Responsibility: Vassili Joannidès de Lautour.

Abstract:

This book responds to key issues in strategic management control by studying the interplay between strategy, operations, finance and controls.  Read more...

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