Relevance lost : the rise and fall of management accounting

書誌事項

Relevance lost : the rise and fall of management accounting

H. Thomas Johnson and Robert S. Kaplan

Harvard Business School Press, c1991

大学図書館所蔵 件 / 19

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注記

First published in 1987

Includes bibliographical references and index

内容説明・目次

内容説明

"Relevance Lost" is an overview of the evolution of management accounting in American business, from textile mills in the 1880s and the giant railroad, steel, and retail corporations, to today's environment of global competition and computer-automated manufacturers. The book shows that modern corporations must work toward designing new management accounting systems that will assist managers more fully in their long-term planning. It is the winner of the American Accounting Association's Deloitte Haskins and Sells/Wildman Award Medal. It is also available in hardcover.

目次

  • 19th-century cost management systems
  • efficiency, profit, and scientific management 1880 - 1910
  • controlling the multidivisional organization, general motors in the 1920s
  • cost management to cost accounting, relevance lost: cost accounting and decision making, academics strive for relevance: the 1980s: the obsolescence of management accounting systems
  • the new global competion new systems for process control and product costing
  • performance measurement systems for the future. 1

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