LEADER 04776nam 2200817 a 450 001 9910786828503321 005 20221206093852.0 010 $a1-60649-621-2 035 $a(CKB)2670000000387979 035 $a(EBL)1209526 035 $a(OCoLC)847948259 035 $a(SSID)ssj0000970158 035 $a(PQKBManifestationID)11624208 035 $a(PQKBTitleCode)TC0000970158 035 $a(PQKBWorkID)11001105 035 $a(PQKB)11126792 035 $a(CaBNVSL)swl00402517 035 $a(Au-PeEL)EBL1209526 035 $a(CaPaEBR)ebr10723835 035 $a(CaONFJC)MIL497260 035 $a(CaSebORM)9781606496206 035 $a(MiAaPQ)EBC1209526 035 $a(EXLCZ)992670000000387979 100 $a20130626d2013 fy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 00$aValue creation in management accounting$b[electronic resource] $eusing information to capture customer value /$fCJ McNair-Connolly ... [et al.] 205 $a1st ed. 210 $a[New York, N.Y.] (222 East 46th Street, New York, NY 10017) $cBusiness Expert Press$d2013 215 $a1 online resource (194 pages) 225 1 $aManagerial accounting collection,$x2152-7121 300 $aPart of: 2013 digital library. 311 $a1-60649-620-4 320 $aIncludes bibliographical references (p. 171-172) and index. 327 $a1. A focus on the customer -- 2. Customer value-add and its impact on revenue -- 3. Business value-add: minimizing the activities that reduce customer value -- 4. A focus on waste: eliminating nonvalue-added activities -- 5. Multiplying value -- 6. Implementing a value-based cost management system, part I, scoping the project -- 7. Implementing a value-based cost management system, part II, collecting and analyzing the data -- 8. Value creation and process management -- 9. Using VCMS in a job shop -- 10. VCMS and product/service development -- 11. Building VCMS in to the organization -- 12. Revisiting the basics -- Notes -- References -- Index. 330 3 $aValue creation is at the heart of an economic enterprise, defining its capability to serve customers and generate profits and growth. This fact has led to an ever-increasing set of tools and techniques that start with customers, focusing on serving their preferences from the very inception of a product until its disposal. To date, most of these techniques have been only partially adopted in management accounting. This is unfortunate, because much of the data required to adequately implement a value creation approach has its roots in the Management Accounting System (MAS). The resulting model is called the Value-based Cost Management System (VCMS). This book is principally designed for managers who want to take the lessons learned in product development, process management, and marketing and extend it to their MAS. It seeks to make this transformation of the MAS both logical and easy to implement, with a focus on the new types of information that can be garnered when the MAS is modified to fit the value creation approach. After reading this book, a manager or executive will be equipped with the tools and techniques to both implement and use the VCMS. The resulting information will allow the company to align its efforts by creating a common language which uses the transformed accounting language to compare, evaluate, and choose the best strategic and tactical options available. After making these choices, the VCMS also allows managers to subsequently track how closely actual results come to the projected outcomes. 410 0$a2013 digital library. 410 0$aManagerial accounting collection.,$x2152-7121 606 $aManagerial accounting 606 $aValue analysis (Cost control) 606 $aValue added 610 $avalue creation 610 $acontinuous improvement 610 $avalue engineering 610 $avalue-added 610 $abusiness value-added 610 $awaste 610 $acustomer value profile 610 $avalue proposition 610 $aactivity-based management 610 $alean management 610 $aprocess management 610 $avalue multipliers 610 $aincremental analysis 610 $astrategic analysis 610 $avalue-based cost management system 615 0$aManagerial accounting. 615 0$aValue analysis (Cost control) 615 0$aValue added. 676 $a658.1511 701 $aMcNair-Connolly$b C. J$01509498 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910786828503321 996 $aValue creation in management accounting$93741408 997 $aUNINA