Cost and Effect is written for the general manager, and explains activity-based costing systems. It focuses on creating integrated, knowledge-based systems that provide managers with meaningful information, not just data.

This text provides a presentation of how to use financial information to manage costs. It explains how the financial processes of an organization are interrelated, and interprets these processes in the context of the firm's strategic objectives and long-term goals.

First published in 1999. This text aims to consider how the financial controller/management accountant decides to design a cost management system given the range of approaches to cost managment advocated in recent years. The book reports on research which tested the relationship between cost management systems adopted and the strategic orientation of the company, through five detailed case studies of well-known and named companies. The case studies trace the developments in each company through time.

During the last two decades, a tremendous growth in the popularity and applications of computers in manufacturing has occurred. Computer aided design, computer-aided manufacturing, flexible manufacturing systems, group technology and many others are considered by many manufacturing executives as the most promising technologies and philosophies that, if successfully implemented, can reduce costs and enable the US manufacturing companies to become more competitive in the global market. In the computer-integrated manufacturing environ ment, the decision processes are often more involved. The decision makers are frequently required to have access to a vast amount of data to support and analyze their complex decision problems at strategic and tactical levels. Decision support systems are often referred to as computer-based information technologies that allow the decision makers to interactively communicate and solve the decision problems. Manufacturing Decision Support Systems is intended to report the latest developments and address the central issues in this area. This volume consists of 14 refereed chapters, written by leading researchers from academia and industry.

Winner of the 2003 Shingo Prize! Reorganizing work processes into cells has helped many organizations streamline operations, shorten lead times, increase quality, and lower costs. Cellular manufacturing is a powerful concept that is simple to understand; however, its ultimate success depends on deciding where cells fit into your organization, and then applying the know-how to design, implement and operate them. Reorganizing the Factory presents a thoroughly researched and comprehensive "life cycle" approach to competing through cellular work organizations. It takes you from the basic cell concept and its benefits through the process of justifying, designing, implementing, operating, and improving this new type of work organization in offices and on the factory floor. The book discusses many important technical dimensions, such as factory analysis, cell design, planning and control systems, and principles for lead time and inventory reduction. However, unique to the literature, it also covers in depth the numerous managerial issues that accompany organizing work into cells. In most implementations, performance measurement, compensation, education and training, employee involvement, and change management are critically important. These issues are often overlooked in the planning process, yet they can occupy more of the implementation time than do the technical aspects of cells. Includes: Why do cells improve lead time, quality, and cost? Planning for cell implementation Justifying the move to cells, strategically and economically Designing efficient manufacturing and office cells Selecting and training cell employees Compensation system for cell employees Performance and cost measurement Planning and control of materials and capacity Managing the change to cells Problems in designing, implementing, and operating cells Improving and adapting existing cells Structured frameworks and checklists to help analysis and decision-making Numerous examples of cells in various industries

Volume thirteen in Current Topics in Management is focused on global perspectives on strategy, behavior, and performance. Originally presented at the 2008 ICAM (International Conference on Advances in Management) conference, these contributions provide a substantial basis for such thematic developments. Th e series continues to resist pressures for specialized research on narrow topics within some temporary niche. It transcends narrow disciplines and national boundaries to provide management research with a universalistic fl avor. There are thousands of books and hundreds of academic and practitioner journals and magazines about the general subject of management. Each has its own subculture and concerns. The thirteenth volume of Current Topics is devoted to expanding and integrating ideas, research, and experiences that cuts across these specialties. Th e editor recognizes that it is important to respect the natural interdependencies that constitute management, but doing so requires the fi eld to rise above narrow specialization and niche research. For an outstanding vision of the frontiers of management research and emerging topics such as the sub-prime crisis and recession this volume is an excellent place to begin. Among other topics, the volume highlights the economic roots of management--the increase in visibility and perceived importance of accounting in the banking sector and how accounting is signifi cant beyond its technical roles. It provides new insights into how management accounting practices, along with other organizational systems, play an important role in questioning, visualizing, analyzing, and measuring implemented strategies. It understands accounting's important infl uence on strategic decision-making, and its role in legitimating action. Cumulatively, these contributions integrate theory, research, and practice, while sharing ideas and insights from diff erent national, cultural, and research traditions.

In times of globalization, competition and economic and technological progress, the permanent improvement of the planning, coordination and control system of companies is a major task of Controlling. This book presents a concise concept for the design of a ratio and management report system for each functional part of the company. It addresses as well practitioners who seek decision support in their day-to-day business, as scientists and students who want to obtain information about the state of the art of Management Control and Controllership.