内容

目次

Introduction, Drury; management accounting: evolution in progress,Bhimani and Bromwich; a review of activity-based costing practice,Innes and Mitchell; the basics of activity-based management, Brimson;activity-based cost management, Bellis-Jones; strategic managementaccounting, Bromwich; accounting for marketing strategies, Ward; thecase for brand value budgeting, Guilding and Moorhouse; linkingperformance measures and competitive strategies in service business:three case studies, Brignall, Fitzgerald, Johnston and Silvestro;management accounting in retail organizations, Coulthurst; managementaccounting in local government, Pendlebury; capital budgeting Neale andPike; successfully evaluating and controlling investments in advancedmanufacturing technology, Motteram and Sizer; modelling fair transferprices where no market guidelines exist, Tomkins and McAulay; surveysof management accounting practice, Drury and Dugdale.