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Titre : |
Relevance lost : the rise and fall of management accounting |
Type de document : |
texte imprimé |
Auteurs : |
H. Thomas Johnson, Auteur ; Robert S. Kaplan, Auteur |
Editeur : |
Boston, Mass. : Harvard Business School Press |
Année de publication : |
c1991 |
Importance : |
XXI, 269 p. |
Format : |
24 cm |
ISBN/ISSN/EAN : |
978-0-87584-254-7 |
Note générale : |
Includes bibliographical references and index. |
Langues : |
Anglais (eng) Langues originales : Anglais (eng) |
Catégories : |
Managerial accounting -- History. Managerial accounting -- United States -- History.
|
Index. décimale : |
HF 5605 |
Résumé : |
Describe the evolution of management accounting in American business, from the early textile mills to present-day computer-automated manufactures. |
Note de contenu : |
1. Introduction --
2. Nineteenth-century cost management systems --
3. Efficiency, profit, and scientific management: 1880-1910 --
4. Controlling the vertically integrated firm: The Du Pont Powder Company to 1914 --
5. Controlling the multidivisional organization: General Motors in the 1920s --
6. From cost management to cost accounting: relevance lost --
7. Cost accounting and decision making: academics strive for relevance --
8. The 1980s: the obsolescence of management accounting systems --
9. The new global competition --
10. New systems for process control and product costing --
11. Performance measurement systems for the future. |
Relevance lost : the rise and fall of management accounting [texte imprimé] / H. Thomas Johnson, Auteur ; Robert S. Kaplan, Auteur . - Boston, Mass. : Harvard Business School Press, c1991 . - XXI, 269 p. ; 24 cm. ISBN : 978-0-87584-254-7 Includes bibliographical references and index. Langues : Anglais ( eng) Langues originales : Anglais ( eng)
Catégories : |
Managerial accounting -- History. Managerial accounting -- United States -- History.
|
Index. décimale : |
HF 5605 |
Résumé : |
Describe the evolution of management accounting in American business, from the early textile mills to present-day computer-automated manufactures. |
Note de contenu : |
1. Introduction --
2. Nineteenth-century cost management systems --
3. Efficiency, profit, and scientific management: 1880-1910 --
4. Controlling the vertically integrated firm: The Du Pont Powder Company to 1914 --
5. Controlling the multidivisional organization: General Motors in the 1920s --
6. From cost management to cost accounting: relevance lost --
7. Cost accounting and decision making: academics strive for relevance --
8. The 1980s: the obsolescence of management accounting systems --
9. The new global competition --
10. New systems for process control and product costing --
11. Performance measurement systems for the future. |
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100054634 | HF 5605 .J64 1991 | Book | Bibliothèque principale | English Books | Disponible |
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