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Table of 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
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