May 2017
Intermediate to advanced
178 pages
4h 56m
English
Content preview from Strategic Business ManagementBecome an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
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CONTENTS
PART 1: OVERVIEW OF ENTERPRISE PERFORMANCE MANAGEMENT
Accountants’ Problem of Denial
2 ENTERPRISE PERFORMANCE MANAGEMENT: MYTH OR REALITY?
Executive Pain—A Major Force Creating Interest in Performance Management
What Has Caused Interest in EPM?
The EPM Framework for Value Creation
Where Does Managerial Accounting Fit In?
EPM Unleashes the ROI From Information
Management’s Quest for a Complete Solution
3 DO ACCOUNTANTS LEAD OR MISLEAD?
The Perils of Poor Navigation Equipment
The Perils of Poor Managerial Accounting
The Accountant as a Bad Navigator
4 A TAXONOMY OF ACCOUNTING AND COSTING METHODS
Confusion About Accounting Methods
A Historical Evolution of Managerial Accounting
An Accounting Framework and Taxonomy
Asking What? So What? Then What?
Predictive Versus Descriptive Accounting
Co-existing Cost Accounting Methods
5 MANAGERIAL ACCOUNTING DESIGN COMPLYING WITH THE CAUSALITY PRINCIPLE
Removing the Blindfold With ABC/M
Overhead Expenses Are Displacing Direct Expenses
Impact of Diversity in Products, Service Lines, Channels and Customers
Growing Discontent With Traditional Calculation of Costs
Activities Are Expressed With Action Verbs
Drivers Trigger the Workload Costs
Strategic Versus Operational ABC/M
6 STRATEGIC COST MANAGEMENT FOR PRODUCT PROFITABILITY ANALYSIS
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O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.Julian F.
I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.Addison B.
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I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.