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Management Accounting [Hardcover]

by Robert Kaplan, Rajiv Banker, S. Mark Young, Anthony A. Atkinson
3.1 out of 5 stars  See all reviews (30 customer reviews)

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Book Description

January 15, 1997 0132557614 978-0132557610 2nd
A revision of a visionary introduction to management accounting. This full-color, well-illustrated and heavily supplemented textbook is intended for sophomores or first-year MBAs. Thoroughly modern treatment focuses on the uses of accounting information to assist managers in making decisions in all aspects of their business activities. This book is oriented toward the modern user's approach that addresses how business managers need to use management accounting information.

Editorial Reviews


"The principles contained in this book are relevant to us on a daily basis as we make decisions that impact the sales and profits of the Butterfinger candy bar franchise. We use the tools to evaluate media spending, to determine the extent to which we customize product offerings for retailers, to determine when to increase/decrease number of SKUs in the franchise, to identify significant consumer complaints with the product so as to determine corrective action, etc. This is a must read for anyone interested in growing a business." – Anne Loveland, Associate Marketing Manager, Nestle USA

"The workplace has changed and so must the workforce. Accountants must now do more than keep the score–they must help make it. The creation and measurement of value is what business is about. The new edition provides the reader with the toolset to take on these new challenges. Filled with practical cases studies and examples, here's the roadmap to finance's new job requirements." – Peter A. Zampino, Director of Research, Consortium for Advanced Manufacturing International (CAM-I)

"I've used this book ...since 1995. From the outset this text has been revolutionary in its focus on creating value through innovative performance measurement and control. This theme resonates with our students who have taken financial accounting, finance and corporate strategy and understand the importance of securing competitive advantage through distinctive managerial practices." – Shannon Anderson, Rice University

--This text refers to an out of print or unavailable edition of this title.

From the Publisher

Unique in approach, this text provides a balanced, cohesive integration of management and accounting that has been noticeably missing from current texts. This book appeals to the general business student as well as the Accounting major. It teaches how a business manager uses management accounting information to solve problems and manage activities within an organization. Accounting majors aspiring to become management accountants learn how to design and operate information systems that create value for their organizations. The entire text blends contemporary theory and the latest research in management accounting with practical applications and actual company experiences.

Product Details

  • Series: Robert S. Kaplan Series in Management Accounting
  • Hardcover: 741 pages
  • Publisher: Prentice Hall; 2nd edition (January 15, 1997)
  • Language: English
  • ISBN-10: 0132557614
  • ISBN-13: 978-0132557610
  • Product Dimensions: 10.4 x 8.3 x 1.5 inches
  • Shipping Weight: 5.1 pounds
  • Average Customer Review: 3.1 out of 5 stars  See all reviews (30 customer reviews)
  • Amazon Best Sellers Rank: #6,000,082 in Books (See Top 100 in Books)

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Customer Reviews

Most Helpful Customer Reviews
7 of 7 people found the following review helpful
A very nice and neat accounting textbook! This book explains basic accounting concepts clearly, which helps me to master basic concepts of accounting with ease and simplicity. I had a great time to read this book, and it makes learning accounting as interesting as it can be. The introduction and summary of each chapter also help me to understand a big picture of management accounting as well as small details. The treatment of management accounting is thorough and highly advanced with many detailed examples in reality.
The reason that I recommend this book is extending basic concepts with real-world examples which apples underlying concepts of management accounting. This book shows how accounting is used and analyzed in actual case situations. Especially I noticed that the authors are experts at the Balanced Scorecard. The Balanced Scorecard chapter presents the most important concept and examples in a very organized manner. This book also encompasses important new topics in management accounting such as activity-based cost systems, JIT, target costing, pricing and product planning, performance measurement systems, and budgets.
I heard some textbooks too much focus on questions of calculating cost and deriving quantitative solutions. Unlike those textbooks which only teach mechanical procedures without understanding underlying factors, this textbook provides insightful knowledge about how management accounting information facilitates decision- making through various analysis tools.
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4 of 4 people found the following review helpful
4.0 out of 5 stars covers introductory ideas April 17, 2007
This reads like an introductory text in the subject. The maths treatment is pretty easy. Nothing approaching calculus, unlike many contemporary economics texts. Significant portions of the book revolve around the proper accounting of costs for developing and marketing a product.

Many examples are given from traditional manufacturing contexts. In part to give a concrete feel to the analysis of allocating effort.

Another important aspect covered is how to deal with cost driver changes. Where the rates of different factors can increase (rarely do they decrease!). You are also given multiple measures of performance. There is no single correct metric; an important lesson in itself.

Each chapter has a substantial exercise set at its conclusion. A deliberately non-trivial effort is needed to do these. But well worth it in order to drive home the chapters' ideas.
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5 of 6 people found the following review helpful
5.0 out of 5 stars A "must have" for your business library April 8, 2001
By A Customer
My MBA program used this book. I found the book easy to read and liked its consideration of behavioral issues usually ignored in other books. The book covers new and important topics in management accounting (activity-based costing, balanced scorecard, JIT, target costing, kaizen costing, environmental costing and benchmarking). A companion book (Readings in Management Accounting) has lots of articles describing applications of material presented in the textbook.
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7 of 9 people found the following review helpful
2.0 out of 5 stars I'm afraid this text just doesn't cut it!! July 3, 2002
By A Customer
I've just completed my managerial accounting course with an "A" grade DESPITE having been assigned this text. These authors, like many accounting authors, don't know how to use language to convey the concepts they're attempting to get across. (Does that mean they're "numbers people" who can't use language correctly to develop ideas?? Perhaps!!!) Even more so, the way they choose to conceptually develop managerial accounting theory is somewhat farcical. If you've been assigned this text from your instructor, RUN OUT NOW AND INVESTIGATE OTHER MANAGERIAL ACCOUNTING TEXTS TO USE IN CONJUCTION WITH IT. (Try "Managerial Accounting" Weygandt, Kieso and Kimmel) The problem with "Management Accounting" is that it has little precision in describing the main issues of managerial accounting and wants to be an Operations Management text or Management text rather than an authentic Managerial Accounting text. As students, let's vote with our wallets and tell these accounting authors to get a 2nd degree in English so that they can actually convey to us the ideas they're attempting to convey!!! Tell your professor he/she needs to wake up and change texts! The book was written for people who really don't want to actually learn Managerial Accounting theory, but want to pretend to have learned it. It can't describe the critical concepts in enough detail for you to get a good grip on the material - and it's conceptual development of the theory is confusing. Switch it!
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1 of 1 people found the following review helpful
5.0 out of 5 stars excellent book condition November 5, 2009
Format:Hardcover|Verified Purchase
i liked it and i got the book on time as stated .. thank you..
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1 of 1 people found the following review helpful
5.0 out of 5 stars Awesome seller April 25, 2009
Format:Paperback|Verified Purchase
The book was not the one I needed and the seller was very diligent in aiding me with the situation.

Thank you very much! Definitely will buy here again!
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1 of 1 people found the following review helpful
5.0 out of 5 stars good job April 16, 2009
I made an order for a used text book. Amazon was the least expensive. I recieved the book in a timely fashion with an e-mail confirmation and a tracking number. The world is right.
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1 of 1 people found the following review helpful
5.0 out of 5 stars Good book for my MBA course December 29, 2008
This is an excellente book for Accounting studies in MBA courses. It is helping me a lot.
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Most Recent Customer Reviews
2.0 out of 5 stars Difficult enough to read without the errors
This book, while educational, is written in a difficult to read manner. Additionally, the book is full of editing errors which makes things even more difficult. Read more
Published on March 21, 2011 by Drew
4.0 out of 5 stars Great Product
Arrived before the expected arrival date. Book was in good condition, as described. Product was what I expected it to be. Definitely would buy from this seller in the future.
Published on February 9, 2011 by LJ7
2.0 out of 5 stars Confusing
This book does not do a good job of prepping you to solve the problems. Authors can be confusing at times.
Published on February 7, 2011 by Milla
5.0 out of 5 stars Fair trade
I ordered my book from Canada but the book is not what I ordered.

Although it causes me into troubles, they responded and refunded for my purchase quickly. Read more
Published on February 7, 2011 by Stephen
2.0 out of 5 stars Better Pay Attention In Class!
Compared to all the other text books I've used this one is aweful. It is outdated and very poorly organized. Read more
Published on November 13, 2010 by LC
5.0 out of 5 stars Good Deal
The book was in good shape and it was the correct one (Non-International). I would use this deal again.
Published on November 11, 2010 by Ringo 1976
5.0 out of 5 stars Better than advertised
When given the description when purchasing the book i thought it would be in much worse shape than it truly was. Read more
Published on September 29, 2010 by jose
1.0 out of 5 stars Garbage
Poor explanations, few examples and an overall horrible use of the English language to express concepts.
Published on March 28, 2010 by NunYa
1.0 out of 5 stars Simply Atrocious!
This has to be the worst textbook ever! I'm quite suprised this textbook is still in use. No clear examples, poorly written and lacks any kind of real direction. Read more
Published on May 19, 2009 by Cochise Morris
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