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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Responsibility Centers and Evaluating Unit Performance
A responsibility center is an organization unit for which a manager is held accountable. Examples of responsibility centers include a hotel in a chain of hotels, a work station in a production line that makes computer control units, a department in a university or college, the data processing group in a government office that handles claims for payment from suppliers, a claims processing unit in an insurance company，and a shipping department in a mail-order business.
A responsibility center is like a small business, and its manager is asked to run that small business to achieve the objectives of the larger organization. The manager and supervisor establish goals for the responsibility center. Goals provide employees with focus and should therefore be specific and measurable. They also should promote both the long-term interests of the larger organization and the coordination of each responsibility centerrsquo;s activities with the efforts of all the others. The following section explores how this coordination is accomplished for goals that are financial.
Coordinating Responsibility Centers
For an organization to be successful, the activities of its responsibility units must be coordinated. Suppose we divided the operations in a fast-food restaurant into three groups: order taking, order preparation, and order delivery. Imagine the chaos and customer ill will that would be created if the communication links between any two of these organization groups were severed. Unfortunately, in large organizations，sales, manufacturing, and customer service activities are often disjointed, resulting in diminished performance. This need for coordination explains the interest that organizations have in enterprise resource planning systems that focus not only on integrating the organizationrsquo;s activities but also on linking the organization with its suppliers and customers.
Mail and package couriers, such as Federal Express, establish local stations or collection points (called terminals) from which they dispatch trucks to pick up and deliver shipments. Shipments that are bound for other terminals are sent to the Federal Express hub in Memphis, Tennessee, where they are sorted and redirected. The formula for success in the courier business is simple and has two key elements:(1) meeting the service commitment to the customer (i.e., the shipper), politely, on time, and without damage, and (2) controlling costs. The only way to achieve success is to ensure that all pieces of the system work together effectively and to achieve these two critical elements of performance.
Suppose the management of a courier company decided that each terminal is to be treated as a responsibility center. How should the company measure the performance of each terminal, its managers, and its employees?
First, the company can measure efficiency in each terminal. To focus on efficiency may measure the number of parcels picked up, sorted, or delivered per route, per mployee, per vehicle, per hour, or per shift. To focus on efficiency and customer satisfaction, it may count—for productivity purposes—only those shipments that meet customer requirements, for example, on-time pickup and on-time delivery of an undamaged parcel to the right address.
Second, the organizationrsquo;s ability to meet its service commitment to customers in such a highly integrated operation as a courier business reflects how well the pieces fit together. The company should measure how much each group contributes to the organizationrsquo;s ability to meet its commitments to customers. The following are the two important elements of terminal–hub interaction for a courier:
1. The proportion of the time that the terminal meets its deadlines, that is, whether the trucks and containers are packed and ready to leave for the hub when they are required to leave (this is often called a percent correct measure).
2. When terminals are required to sort shipments, the number of shipments sorted to the wrong destination or that travel by the wrong mode (often called a percent defect measure).
Third, the company must assess its service to the customer at a more detailed level. For example, it might measure the following:
1. The number of complaints (or percentage of shipments with complaints) the terminal operations group receives.
2. The average time taken by the operations group to respond to complaints.
IN PRACTICE
The High Cost of Coordination
Many organizations invest huge amounts of money in enterprise resource planning (ERP) systems, which are complex and sophisticated computer systems that coordinate the activities of organization units. The goal of ERP systems is to smooth the flow of an order through the credit approval, scheduling, production and shipping processes so that the customer is provided with a high level of service. Some analysts have put the average cost of an ERP system at about $15 million with one system reputedly costing $400 million. And not all ERP implementations are successful. In 2001， Sobeyrsquo;s, a Canadian grocery chain, reported a $60 million write-off of a failed ERP system.
3. The number of complaints of poor or impolite service received by the companyrsquo;s customer service line.
4. Customer satisfaction.
In general, controlling the activities of responsibility centers requires measuring the nonfinancial elements of performance, such as quality and service, that create financial results in the long run. The key message is that properly chosen nonfinancial measures anticipate and explain financial results. For example, increased employee training that improves operating performance in this period should improve customer satisfaction and therefore revenues and profits in subsequent periods. Focusing on nonfinancial measures of performance such
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