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

This page intentionally left blank

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 cost

management system is the central performance measurement system at the core of a

larger entity known as a management accounting and control system (MACS). In

this chapter, we discuss the role that MACS play in helping decision makers deter-

mine whether organization-, business-, and operational-level strategies and objec-

tives are being met. We begin by presenting the concept of control and then delineate

the technical and behavioral characteristics of a well-designed MACS. Further, we

discuss how MACS can be used to motivate behavior, how ethical issues are ad-

dressed, the possible dysfunctional consequences that can occur when MACS are

poorly designed, and how incentives are used.

The Meaning of “Control”

Broadly speaking, a MACS generates and uses information that helps decision mak-

ers assess whether an organization is achieving its objectives. The term control in man-

agement accounting and control refers to the set of procedures, tools, performance

measures, systems, and incentives that organizations use to guide and motivate all

employees to achieve organizational objectives. A system is in control if it is on the

path to achieving its strategic objectives, and deemed out of control otherwise.

For the process of control to have meaning and credibility, the organization must

have the knowledge and ability to correct situations that it identifies as being out of

control; otherwise, control serves no purpose. As described in Chapter 1, the process

of keeping an organization in control consists of the following four stages:

1. Plan—Develop an organizationrsquo;s objectives, choose activities to accomplish the

objectives, and select measures to determine how well the objectives were met.

2. Do—Implement the plan.

3. Check—Monitor by measuring and evaluating the systemrsquo;s current level of per-

formance; compare feedback about the systemrsquo;s current level of performance to

the planned level in order to identify discrepancies and prescribe corrective action.

4. Act—Take appropriate actions to return the system to an in-control state.

Regardless of whether an organization makes video games, helps clean up the en-

vironment, or flies people around the world, the same basic control process applies.

Where control processes may differ across different types of organizations lies in de-

termining which are the most appropriate types of performance measures to be used.

In the following section, we discuss the technical and behavioral characteristics that

designers consider when developing a MACS.

CHARACTERISTICS

OF A

WELL-DESIGNED MACS

342

Chapter 9

Behavioral and Organizational Issues in Management Accounting and Control Systems

develop a system that leads to the most accurate information possible, subject to a

cost–benefit trade-off. For example, more accurate product costs can be obtained by

using systems that trace costs more directly from support activities to products.

2.

Timely: Accurate information that is late is also of little use for decision making.

The MACS must be designed so that the results of performance measurement are fed

back to the appropriate units in the most expedient way possible. The proliferation of

high-speed computers, local-area networks, and many other forms of technology make

the process of providing feedback a real-time possibility in many, if not all, systems.

3.

Consistent: Designers must structure the MACS to provide a consistent frame-

work that can be applied globally across the units or divisions of an entity. Consis-

tency means that the language used and the technical methods of producing

management accounting information do not conflict within various parts of an orga-

nization. For example, if two divisions use different costing systems, it is more diffi-

cult to understand and compare results across divisions. If one division of an

organization uses activity-based costing principles and another division, especially

one that is very similar in goals and function to the first, uses volume-based overhead

allocation methods, then the information system does not meet the consistency crite-

rion. Consider the difficulties that would arise if divisions classified the same expense

differently, that is, if fringe benefits of workers were classified as direct labor expenses

in one division but as indirect labor expenses in another.

4.

Flexible: MACS designers must allow employees to use the systemrsquo;s available

information in a flexible manner so that they can customize its application for local

decisions. If flexibility is not possible, an employeersquo;s motivation to make the best de-

cision may be lessened for the decision at hand, especially if different units engage in

different types of activities. For example, if one division of a company located in

Pasadena undertakes new product development and another division in Monterey

performs final assembly, each division probably will have different data needs and

may use different cost drivers in making its decisions. The performance measures for

managing new product development in Pasadena will be quite different from the

factors that the Monterey assembly division must use to manage effectively. A well-

designed MACS should be able to accommodate the local needs of each division. If

not, inaccurate ad hoc local sys

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