Strategic Management Accounting and Control

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Strategic Management Accounting and Control

This paper discusses the design characteristics management accounting systems should have to be useful for strategic planning and control and provides brief introductions to strategic variance analysis and profit-linked performance measurement models. It shows two multi-period, multi-product models (Banker, Chang and Majumdar 1993; Banker and Johnston 1989) are specified, can be related to Porter's (1980, 1985, 1991, 1996) strategy framework and cost and revenue drivers, and can be used to support strategic planning, control and cost management

Statement of Responsibility

Author(s)

Rajiv D. Banker - Personal Name
Holly H. Johnston - Personal Name

Edition

Call Number

ISBN/ISSN

Subject(s)

strategic Management

Classification

NONE

Series Title

Strategic Management Accounting and Control

GMD

Management

Language

English

Publisher

Publishing Year

Publishing Place

Collation

1-15

Specific Detail Info

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