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Smith Malcolm. Performance Measurement and Management - A Strategic Approach to Management Accounting

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Smith Malcolm. Performance Measurement and Management - A Strategic Approach to Management Accounting
SAGE Publications, 2005. — 312 p.
The examples of activity-based costing (ABC), the balanced scorecard and business process re-engineering (BPR) most readily spring to mind. Numerous examples of failed implementations of such schemes are to be found in the practitioner literature, often when the powers of persuasion
of the consultant have overcome the evidence available from the information base. We are concerned here with the strategic advantage that might accrue to our businesses from the adoption of the latest management accounting tools and from the non-adoption of the latest fads.
This book identifies the underlying themes and integrates common messages. By seeing what is new and what is useful, we can achieve a fresh awareness of the way in which we currently operate and observe how innovations can complement existing methods by improving on current practice.
Emerging Issues
Performance Measurement and Analysis
Strategy Alternatives
Product and Customer Profitability
Know Your Processes
Know Your People
Management Information Systems
Financial Modeling
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