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Strategic Management Accounting : A Practical Guidebook with Case Studies.

By: Li, Wing Sun.
Material type: TextTextSeries: eBooks on Demand.Management for Professionals Ser: Publisher: Singapore : Springer, 2017Copyright date: ©2018Description: 1 online resource (263 pages).Content type: text Media type: computer Carrier type: online resourceISBN: 9789811057298.Genre/Form: Electronic books.Additional physical formats: Print version:: Strategic Management Accounting : A Practical Guidebook with Case StudiesDDC classification: 650 Online resources: Click here to view this ebook.
Contents:
"Acknowledgments" -- "Contents" -- "About the Author" -- "1: Introduction" -- "1.1 Introduction" -- "1.2 Boundaries of SMA" -- "1.2.1 Competitors Focus" -- "1.2.2 Strategic Cost Management (SCM)" -- "1.2.3 Marketing Focus" -- "1.2.4 Strategic Value Focus" -- "1.3 Objectives of This Book" -- "1.4 Organization of the Book" -- "1.4.1 Part I: Fundamental Concepts (Cost and Value)" -- "1.4.2 Part II: Managing Customers" -- "1.4.3 Part III: Managing Competitors" -- "1.4.4 Part IV: Managing Corporate Value" -- "1.5 Appreciation for Great Ideas" -- "1.6 Concluding Remarks" -- "References" -- "Part I: Fundamental Concepts: Cost and Value" -- "2: Cost Analysis" -- "2.1 Introduction" -- "2.2 Cost Structure" -- "2.3 Contribution Margin Analysis" -- "2.3.1 Contribution Margin (CM) Calculators" -- "2.3.2 More Illustrations" -- "2.3.2.1 Special Price Decision" -- "2.3.2.2 Sale Incentive" -- "2.3.2.3 Capacity Management" -- "2.3.3 Limitations" -- "2.4 Strategic Cost Analysis" -- "2.5 Activity-Based Costing" -- "2.5.1 ABC Overview" -- "2.5.1.1 Illustration" -- "2.5.2 ABC in Strategic Performance Analysis" -- "2.5.2.1 Illustration" -- "2.5.3 Limitations" -- "2.6 Conclusions" -- "References" -- "3: Value Concepts" -- "3.1 Introduction" -- "3.2 Value Chain Analysis" -- "3.2.1 An Example on Value Chain Analysis" -- "3.3 Vertical Value Chain Analysis" -- "3.3.1 An Illustration in the Telecom Industry on Network and Phone Businesses" -- "3.3.2 Guides in Vertical Integration Analysis" -- "3.3.2.1 An Example on Vertical Integration" -- "3.4 Present Value" -- "3.4.1 An Illustration of Present Value Concept" -- "3.5 Conclusions" -- "References" -- "Part II: Managing Customers" -- "4: Cost to Serve and Customer Selection" -- "4.1 Introduction" -- "4.2 Cost-to-Serve (CTS)" -- "4.3 CTS and Customer Life Cycle".
"4.4 Linking Customer Profit to CTS" -- "4.4.1 Customer Profit" -- "4.4.2 CTS" -- "4.4.3 CP/CTS Ratio" -- "4.5 Valuable Customers?" -- "4.5.1 Locate Valuable Customers" -- "4.6 Customer Selection" -- "4.6.1 Business Potential Versus Customer Compatibility" -- "4.7 Action Strategies" -- "4.8 Sale Performance Monitoring System" -- "4.9 Conclusions" -- "References" -- "5: From Customer Profit to Customer Value" -- "5.1 Introduction" -- "5.2 An Overview of the Customer Performance Reporting Model" -- "5.2.1 Customer Operating Profits, Return on Assets, and Economic Value Added" -- "5.3 Free Cash Flows" -- "5.4 Customer Value Concept" -- "5.4.1 Customer Lifetime Value" -- "5.5 Modified CLV Model" -- "5.5.1 Examples" -- "5.5.2 Customer Retention" -- "5.6 Key Driver Performance and Financial Outcomes" -- "5.7 Concluding Remarks" -- "References" -- "Part III: Managing Competitors" -- "6: Competitor Analysis and Accounting Model: Competitor Analysis" -- "6.1 Introduction" -- "6.2 Analytical Framework" -- "6.3 Competitive Analysis" -- "6.3.1 Competitive Position" -- "6.3.2 Market Power" -- "6.3.3 Competitive Scope" -- "6.3.4 Market Capacity" -- "6.4 Competitor Identification" -- "6.5 Interfirm Market Rivalry" -- "6.6 Proxy Measures" -- "6.6.1 Market Commonality Index (MCI) " -- "6.6.2 Resource Significance Index (RSI) " -- "6.6.3 Market Power Index (MPI)" -- "6.7 Guide to Use Proxy Measures in Interfirm Competitive Analysis" -- "6.8 Conclusions" -- " Appendices" -- " Appendix A" -- " Appendix B" -- "References" -- "7: Competitor Analysis and Accounting Model: Accounting Model" -- "7.1 Introduction" -- "7.2 Assessment of Competitive Position" -- "7.2.1 Accounting for Competitive Position" -- "7.2.2 Competitive Position Analysis" -- "7.2.3 Efficiency, Capability, and Financial Lever Analysis".
"7.3 Predictive Model" -- "7.4 Conclusions" -- "References" -- "8: Competitive Analysis: Game Theory" -- "8.1 Introduction" -- "8.2 The Basics of Game Theory" -- "8.2.1 Example" -- "8.3 Case Revisited: Electrical Bike" -- "8.4 Market Power and Pricing Decision" -- "8.5 Conclusions" -- "References" -- "Part IV: Managing Corporate Value" -- "9: Strategic Value Analysis: Value Search" -- "9.1 Introduction" -- "9.2 Short-cut Financial Statement Approach" -- "9.3 Strategic Value Analysis" -- "9.3.1 Identification Phase" -- "9.3.1.1 Value Chain Analysis" -- "9.3.1.2 Strategic and Value Drivers" -- "9.3.2 Strategic Formulation Phase" -- "9.3.2.1 Key Strategies" -- "9.3.2.2 Strategic Plans" -- "9.4 Concluding Remarks" -- "References" -- "10: Strategic Value Analysis: Business Valuation" -- "10.1 Introduction" -- "10.2 Corporate Blue Print (Financial)" -- "10.3 Case Revisited: Abbraccio Caffe (ABC)" -- "10.3.1 Strategic Assumptions" -- "10.3.2 Financial Assumptions" -- "10.3.3 Corporate Expansion Plan (in No. of Shop Opening)" -- "10.4 Free Cash Flows" -- "10.4.1 Operating Cash Profit" -- "10.4.2 Incremental Working Capital" -- "10.4.3 Incremental Fixed Capital Investment" -- "10.5 Discount Rate" -- "10.5.1 Approaches" -- "10.5.2 Heuristics Method" -- "10.5.2.1 Dividend Valuation Method" -- "10.5.2.2 Capital Asset Pricing Model (CAPM)" -- "10.5.2.3 Weighted Cost of Capital (WACC)" -- "10.6 Business Valuation (Using DCF)" -- "10.6.1 Discount Cash Flow (DCF)" -- "10.6.2 Valuing by DCF" -- "10.6.3 What Is Discount Rate?" -- "10.7 Concluding Remarks" -- "References" -- "11: Creating Value Through Strategic Alliances" -- "11.1 Introduction" -- "11.2 Value Formation in Strategic Alliance" -- "11.2.1 Relation-Specific Assets" -- "11.2.2 Interfirm Knowledge Sharing" -- "11.2.3 Complementary Resources Endowments".
"11.2.4 Effective Governance Mechanism" -- "11.2.5 Interactions" -- "11.3 Payoff Structure (Private vs. Common Benefits)" -- "11.3.1 Types of Alliance Under PCB Ratios" -- "11.3.2 Example: Kosmos Laboratory" -- "11.4 Strategic Symmetry (Interfirm Fit)" -- "11.5 Risk and Payoff Value" -- "11.5.1 Risk Mitigation Measure" -- "11.5.2 Risk-Adjusted Discount Rate" -- "11.5.3 Example: Kosmos Laboratory (Continue)" -- "11.5.3.1 Competitive-Cooperative Mode of Partnership" -- "11.5.3.2 Adjusted Payoff Values for Kosmos, A Co. and B Co." -- "11.6 Conclusion" -- " Appendix: Composite Measure of Strategic Symmetry Index" -- "References" -- "12: Cases and Solutions" -- "12.1 Case 12.1: ART Food Ltd." -- "12.1.1 Sales and Operations" -- "12.1.2 Current Problems" -- "12.2 Case 12.2: BAX Containers Ltd." -- "12.3 Case 12.3: Scenario: Dealership Contract" -- "12.4 Case 12.4: Superstores" -- "12.5 Case 12.5: Ah Kin Electric Bike" -- "12.6 Case 12.6: Tender Bid" -- "12.7 Case 12.7: Abbraccio Caffè".
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Item type Current location Call number URL Status Date due Barcode
Electronic Book UT Tyler Online
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HD28-70HF5601-5688HF (Browse shelf) http://ebookcentral.proquest.com/lib/uttyler/detail.action?docID=5103833 Available EBC5103833

"Acknowledgments" -- "Contents" -- "About the Author" -- "1: Introduction" -- "1.1 Introduction" -- "1.2 Boundaries of SMA" -- "1.2.1 Competitors Focus" -- "1.2.2 Strategic Cost Management (SCM)" -- "1.2.3 Marketing Focus" -- "1.2.4 Strategic Value Focus" -- "1.3 Objectives of This Book" -- "1.4 Organization of the Book" -- "1.4.1 Part I: Fundamental Concepts (Cost and Value)" -- "1.4.2 Part II: Managing Customers" -- "1.4.3 Part III: Managing Competitors" -- "1.4.4 Part IV: Managing Corporate Value" -- "1.5 Appreciation for Great Ideas" -- "1.6 Concluding Remarks" -- "References" -- "Part I: Fundamental Concepts: Cost and Value" -- "2: Cost Analysis" -- "2.1 Introduction" -- "2.2 Cost Structure" -- "2.3 Contribution Margin Analysis" -- "2.3.1 Contribution Margin (CM) Calculators" -- "2.3.2 More Illustrations" -- "2.3.2.1 Special Price Decision" -- "2.3.2.2 Sale Incentive" -- "2.3.2.3 Capacity Management" -- "2.3.3 Limitations" -- "2.4 Strategic Cost Analysis" -- "2.5 Activity-Based Costing" -- "2.5.1 ABC Overview" -- "2.5.1.1 Illustration" -- "2.5.2 ABC in Strategic Performance Analysis" -- "2.5.2.1 Illustration" -- "2.5.3 Limitations" -- "2.6 Conclusions" -- "References" -- "3: Value Concepts" -- "3.1 Introduction" -- "3.2 Value Chain Analysis" -- "3.2.1 An Example on Value Chain Analysis" -- "3.3 Vertical Value Chain Analysis" -- "3.3.1 An Illustration in the Telecom Industry on Network and Phone Businesses" -- "3.3.2 Guides in Vertical Integration Analysis" -- "3.3.2.1 An Example on Vertical Integration" -- "3.4 Present Value" -- "3.4.1 An Illustration of Present Value Concept" -- "3.5 Conclusions" -- "References" -- "Part II: Managing Customers" -- "4: Cost to Serve and Customer Selection" -- "4.1 Introduction" -- "4.2 Cost-to-Serve (CTS)" -- "4.3 CTS and Customer Life Cycle".

"4.4 Linking Customer Profit to CTS" -- "4.4.1 Customer Profit" -- "4.4.2 CTS" -- "4.4.3 CP/CTS Ratio" -- "4.5 Valuable Customers?" -- "4.5.1 Locate Valuable Customers" -- "4.6 Customer Selection" -- "4.6.1 Business Potential Versus Customer Compatibility" -- "4.7 Action Strategies" -- "4.8 Sale Performance Monitoring System" -- "4.9 Conclusions" -- "References" -- "5: From Customer Profit to Customer Value" -- "5.1 Introduction" -- "5.2 An Overview of the Customer Performance Reporting Model" -- "5.2.1 Customer Operating Profits, Return on Assets, and Economic Value Added" -- "5.3 Free Cash Flows" -- "5.4 Customer Value Concept" -- "5.4.1 Customer Lifetime Value" -- "5.5 Modified CLV Model" -- "5.5.1 Examples" -- "5.5.2 Customer Retention" -- "5.6 Key Driver Performance and Financial Outcomes" -- "5.7 Concluding Remarks" -- "References" -- "Part III: Managing Competitors" -- "6: Competitor Analysis and Accounting Model: Competitor Analysis" -- "6.1 Introduction" -- "6.2 Analytical Framework" -- "6.3 Competitive Analysis" -- "6.3.1 Competitive Position" -- "6.3.2 Market Power" -- "6.3.3 Competitive Scope" -- "6.3.4 Market Capacity" -- "6.4 Competitor Identification" -- "6.5 Interfirm Market Rivalry" -- "6.6 Proxy Measures" -- "6.6.1 Market Commonality Index (MCI) " -- "6.6.2 Resource Significance Index (RSI) " -- "6.6.3 Market Power Index (MPI)" -- "6.7 Guide to Use Proxy Measures in Interfirm Competitive Analysis" -- "6.8 Conclusions" -- " Appendices" -- " Appendix A" -- " Appendix B" -- "References" -- "7: Competitor Analysis and Accounting Model: Accounting Model" -- "7.1 Introduction" -- "7.2 Assessment of Competitive Position" -- "7.2.1 Accounting for Competitive Position" -- "7.2.2 Competitive Position Analysis" -- "7.2.3 Efficiency, Capability, and Financial Lever Analysis".

"7.3 Predictive Model" -- "7.4 Conclusions" -- "References" -- "8: Competitive Analysis: Game Theory" -- "8.1 Introduction" -- "8.2 The Basics of Game Theory" -- "8.2.1 Example" -- "8.3 Case Revisited: Electrical Bike" -- "8.4 Market Power and Pricing Decision" -- "8.5 Conclusions" -- "References" -- "Part IV: Managing Corporate Value" -- "9: Strategic Value Analysis: Value Search" -- "9.1 Introduction" -- "9.2 Short-cut Financial Statement Approach" -- "9.3 Strategic Value Analysis" -- "9.3.1 Identification Phase" -- "9.3.1.1 Value Chain Analysis" -- "9.3.1.2 Strategic and Value Drivers" -- "9.3.2 Strategic Formulation Phase" -- "9.3.2.1 Key Strategies" -- "9.3.2.2 Strategic Plans" -- "9.4 Concluding Remarks" -- "References" -- "10: Strategic Value Analysis: Business Valuation" -- "10.1 Introduction" -- "10.2 Corporate Blue Print (Financial)" -- "10.3 Case Revisited: Abbraccio Caffe (ABC)" -- "10.3.1 Strategic Assumptions" -- "10.3.2 Financial Assumptions" -- "10.3.3 Corporate Expansion Plan (in No. of Shop Opening)" -- "10.4 Free Cash Flows" -- "10.4.1 Operating Cash Profit" -- "10.4.2 Incremental Working Capital" -- "10.4.3 Incremental Fixed Capital Investment" -- "10.5 Discount Rate" -- "10.5.1 Approaches" -- "10.5.2 Heuristics Method" -- "10.5.2.1 Dividend Valuation Method" -- "10.5.2.2 Capital Asset Pricing Model (CAPM)" -- "10.5.2.3 Weighted Cost of Capital (WACC)" -- "10.6 Business Valuation (Using DCF)" -- "10.6.1 Discount Cash Flow (DCF)" -- "10.6.2 Valuing by DCF" -- "10.6.3 What Is Discount Rate?" -- "10.7 Concluding Remarks" -- "References" -- "11: Creating Value Through Strategic Alliances" -- "11.1 Introduction" -- "11.2 Value Formation in Strategic Alliance" -- "11.2.1 Relation-Specific Assets" -- "11.2.2 Interfirm Knowledge Sharing" -- "11.2.3 Complementary Resources Endowments".

"11.2.4 Effective Governance Mechanism" -- "11.2.5 Interactions" -- "11.3 Payoff Structure (Private vs. Common Benefits)" -- "11.3.1 Types of Alliance Under PCB Ratios" -- "11.3.2 Example: Kosmos Laboratory" -- "11.4 Strategic Symmetry (Interfirm Fit)" -- "11.5 Risk and Payoff Value" -- "11.5.1 Risk Mitigation Measure" -- "11.5.2 Risk-Adjusted Discount Rate" -- "11.5.3 Example: Kosmos Laboratory (Continue)" -- "11.5.3.1 Competitive-Cooperative Mode of Partnership" -- "11.5.3.2 Adjusted Payoff Values for Kosmos, A Co. and B Co." -- "11.6 Conclusion" -- " Appendix: Composite Measure of Strategic Symmetry Index" -- "References" -- "12: Cases and Solutions" -- "12.1 Case 12.1: ART Food Ltd." -- "12.1.1 Sales and Operations" -- "12.1.2 Current Problems" -- "12.2 Case 12.2: BAX Containers Ltd." -- "12.3 Case 12.3: Scenario: Dealership Contract" -- "12.4 Case 12.4: Superstores" -- "12.5 Case 12.5: Ah Kin Electric Bike" -- "12.6 Case 12.6: Tender Bid" -- "12.7 Case 12.7: Abbraccio Caffè".

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