Cost Accounting

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MANAGEMENT
ACCOUNTING
Information for Decision-Making and Strategy Execution
SIXTH

EDITION

Anthony A. Atkinson
University of Waterloo

Robert S. Kaplan
Harvard University

Ella Mae Matsumura
University of Wisconsin–Madison

S. Mark Young
University of Southern California

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Copyright © 2012, 2007, 2004, 2001, 1997 by Pearson Education, Inc., Upper Saddle River, New Jersey, 07458. Pearson Prentice Hall. All rights reserved. Printed in the United States of America. This publication is protected by Copyright and permission should be obtained from the publisher prior to any prohibited reproduction, storage in a retrieval system, or transmission in any form or by any means, electronic, mechanical, photocopying, recording, or likewise. For information regarding permission(s), write to: Rights and Permissions Department.

Library of Congress Cataloging-in-Publication Data
Management accounting / Anthony A. Atkinson . . . [et al.].—6th ed. p. cm.
Includes index.
ISBN-13: 978-0-13-702497-1
ISBN-10: 0-13-702497-5
1. Managerial accounting. I. Atkinson, Anthony A. II. Title. HF5657.4.M328 2012
658.15 11—dc22
2011003287

10 9 8 7 6 5 4 3 2

ISBN-10:
0-13-702497-5
ISBN-13: 978-0-13-702497-1

This book is dedicated to our
parents and families.

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BRIEF CONTENTS

Preface

xvii

Acknowledgments

xxi

About the Authors

xxiii

CHAPTER 1

How Management Accounting Information Supports Decision Making

CHAPTER 2

The Balanced Scorecard and Strategy Map

CHAPTER 3

Using Costs in Decision Making

CHAPTER 4

Accumulating and Assigning Costs to Products

CHAPTER 5

Activity-Based Cost Systems

CHAPTER 6

Measuring and Managing Customer Relationships

CHAPTER 7

Measuring and Managing Process Performance

CHAPTER 8

Measuring and Managing Life-Cycle Costs

CHAPTER 9

Behavioral and Organizational Issues in Management Accounting and Control Systems
340

Glossary

15

62
121

165

CHAPTER 10 Using Budgets for Planning and Coordination
CHAPTER 11 Financial Control

1

218
252

301

393

462

510

Subject Index

518

Name and Company Index

524

v

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CONTENTS

Preface

xvii

Acknowledgments

xxi

About the Authors

xxiii

CHAPTER 1 How Management Accounting Information Supports Decision Making What Is Management Accounting?
2
Management Accounting and Financial Accounting
A Brief History of Management Accounting
3

1

2

IN PRACTICE: Definition of Management Accounting (2008), Issued by the Institute of Management Accountants
4
Strategy
5
The Plan-Do-Check-Act (PDCA) Cycle

6

IN PRACTICE: Company Mission Statements
7
Behavioral Implications of Management Accounting...
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