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Advanced Management Accounting
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Ahmed Riahi-Belkaoui
ISBN: 1-56720-343-4
ISBN-13: 978-1-56720-343-1
336 pages
Praeger Publishers
Publication: 12/30/2000
List Price: $125.00 (UK Sterling Price: £86.95)
Availability: In Stock
Media Type: Hardcover
Trim Size: 6 1/8 x 9 1/4
Subjects: Awards:
  • American Accounting Association, Outstanding International Accounting Educator, 2000
Description: Drawing upon cost accounting, mathematics, operations research, economics, and the behavioral sciences, Riahi-Belkaoui answers the call for a unique, multifaceted approach to the study of management accounting. His goal: to enhance performance in the essential tasks of cost estimation, allocation, planning, control, and performance evaluation. He covers the traditional techniques, but expands into quantitative methods and applications, then extends further into the behavioral unification of these techniques. His book is state of the art, ingenious in the way it adapts quantitative methods' solutions to traditional cost accounting topics, and innovative in its use of the behavioral implications. The result is an important resource for professionals, academics, and upper-level students in the field.

Riahi-Belkaoui arranges his various techniques chapter by chapter. First, he looks at cost allocation and then at cost-volume profit analysis under stochastic conditions. In Chapter three he treats regression for cost estimation; in Chapter Four, the learning curve for the same purpose. He takes up advanced planning analysis in Chapter Five, advanced control analysis in Chapter Six, and decentralizing and performance evaluation in Chapter Seven. He then finishes with an important discussion of transfer pricing.
Table of Contents:
  • Preface
    Cost Allocation Techniques
    Cost-Volume-Profit Analysis Under Stochastic Conditions
    Using Regression for Cost Estimation
    Using the Learning Curve for Cost Estimation
    Advanced Planning Analysis
    Advanced Control Analysis
    Decentralization and Performance Evaluation
    Pricing Strategies and Transfer Pricing for Multinational Firms
    Selected Bibliography
    Index
About the Author: AHMED RIAHI-BELKAOUI is CBA Distinguished Professor of Accounting in the College of Business Administration, University of Illinois at Chicago./e Author of more than 45 Quorum books, published or forthcoming, and coauthor of several more, he is also a prolific contributor to the scholarly and professional journals of his field, and has served on numerous editorial boards that oversee them.
LCC Class: 658
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