MANAGEMENT
ACCOUNTING
Information for Decision-Making and Strategy Execution
S I X T H
E D I T I O N
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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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
About the Authors
xxi
xxiii
CHAPTER 1
How Management Accounting Information Supports Decision Making
1
CHAPTER 2
The Balanced Scorecard and Strategy Map
15
CHAPTER 3
Using Costs in Decision Making
62
CHAPTER 4
Accumulating and Assigning Costs to Products
121
CHAPTER 5
Activity-Based Cost Systems
165
CHAPTER 6
CHAPTER 7
Measuring and Managing Customer Relationships
Measuring and Managing Process Performance
252
218
CHAPTER 8
Measuring and Managing Life-Cycle Costs
301
CHAPTER 9
Behavioral and Organizational Issues in Management Accounting
and Control Systems 340
CHAPTER 10 Using Budgets for Planning and Coordination
393
CHAPTER 11 Financial Control
462
Glossary
510
Subject Index
518
Name and Company Index
524
v
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CONTENTS
Preface
xvii
Acknowledgments
About the Authors
xxi
xxiii
CHAPTER 1
How Management Accounting Information Supports Decision Making
1
What Is Management Accounting? 2
Management Accounting and Financial Accounting
A Brief History of Management Accounting 3
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 Information
Summary 10
Key Terms 10
Assignment Materials 10
9
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A Clear Look at Internal Controls: Theory and Concepts
Hammed Arad (Philae)
Department of accounting, Islamic Azad University, Hamadan, Iran
Barak Jamshedy Navid
Faculty Member of Islamic Azad University, Kerman-shah, Iran
From：Reserarch Paper,July 2009.Social Science Research Network
Abstract
Internal control is an accounting procedure or system designed to promote efficiency or assure the implementation of a policy or safeguard assets or avoid fraud and error. Internal Control is a major part of managing an organization. It comprises the plans, methods, and procedures used to meet missions, goals, and objectives and, in doing so, support performance-based management. Internal Control which is equal with management control helps managers achieve desired results through effective stewardship of resources. Internal controls should reduce the risks associated with undetected errors or irregularities,but designing and establishing effective internal controls is not a simple task and cannot be accomplished through a short set of quick fixes. In this paper the concepts of internal controls and different aspects of internal controls are discussed.
Keywords:Internal Control,Management Controls,Control Environment, Control Activities, Monitoring.
1. Introduction
The necessity of control in new variable business environment is not latent for any person and management as a response factor for stockholders and another should implement a great control over his/her organization. Control is the activity of managing or exerting control over something.The emergence and development of systematic thoughts in recent decade required a new attention to business resource and control over this wealth.One of the hot topic a bout controls over business resource is analyzing the cost-benefit of each control.
Internal Controls serve as the first line of defense in safeguarding assets and preventing and detecting errors and fraud. We can say Internal control is a whole system of controls financial and otherwise,established by the management for the smooth running of business; it includes internal cheek, internal audit and other forms of controls.
2.COSO describe Internal Control as follow
Internal controls are the methods employed to help ensure the achievement of an objective. In accounting and organizational theory, Internal control is defined as a process effected by an organizations structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific goals or objectives. It is a means by which an organizations resources are directed, monitored, and measured. It plays an important role in preventing and detecting fraud and protecting the organizations resources, both physical (e.g., machinery and property) and intangible (e.g., reputation or intellectual property such as trademarks). At the organizational level, internal control objectives relate to the reliability of financial reporting, timely feedback on the achievement of operational or strategic goals, and compliance with laws and regulations. At the specific transaction level, internal control refers to the actions taken to achieve a specific objective (e.g., how to ensure the organizations payments to third parties are for valid services rendered.) Internal control procedures reduce process variation, leading to more predictable outcomes. Internal controls within business entities are called also business controls. They are tools used by managers everyday.
Writing procedures to encourage compliance,locking your office to discourage theft,and reviewing your monthly statement of account to verify transactions are common internal controls employed to achieve specific objectives.
All managers use internal controls to help assure that their units operate according to plan,and the methods they use--policies, procedures,organizational design,and physical barriers-constitute.Internal control is a combination of the following：
(1). Financial controls
(2). Other controls
According to the institute of chartered accountants of India internal control is the plan of organization and all the methods and procedures adopted by the management of an entity to assist in achieving management objective of ensuring as far as possible the orderly and efficient conduct of its business including adherence to management policies, the safe guarding of assets prevention and detection of frauds and error the accuracy and completeness of the accounting records and timely preparation of reliable financial information,the system of internal control extends beyond those matters which relate to the function of accounting system. In other words internal control system of controls lay down by the management for the smooth running of the business for the accomplishment of its objects. These controls can be divided in two parts i.e. financial control and other controls.
3.Financial controls:
(1)Controls for recording accounting transactions properly.
(2)Controls for proper safe guarding company assets like cash stock bank debtor etc
(3)Early detection and prevention of errors and frauds.
(4)Properly and timely preparation of financial records like balance sheet and profit and loss account.
(5)To maximize profit and minimize cost.
4.Other controls: Other controls include the following:
(1)Quality controls.
(2)Control over raw materials.
(3)Control over finished products.
(4)Marketing control, etc
5. Parties responsible for and affected by internal control
While all of an organizations people are an integral part of internal control, certain parties merit special mention. These include management, t
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