Strategic Management Accounting, Volume I Aligning Strategy, Operati
This book responds to key issues in strategic management control by studying the interplay between strategy, operations, finance and controls. Grounded in research but written with practitioners and students in mind, it addresses the most up-to-date
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Strategic Management Accounting, Volume I
Vassili Joannidès de Lautour
Strategic Management Accounting, Volume I Aligning Strategy, Operations and Finance
Vassili Joannidès de Lautour Grenoble École de Management Grenoble, France
ISBN 978-3-319-92948-4 ISBN 978-3-319-92949-1 (eBook) https://doi.org/10.1007/978-3-319-92949-1 Library of Congress Control Number: 2018943645 © The Editor(s) (if applicable) and The Author(s) 2018 This work is subject to copyright. All rights are solely and exclusively licensed by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or the editors give a warranty, express or implied, with respect to the material contained herein or for any errors or omissions that may have been made. The publisher remains neutral with regard to jurisdictional claims in published maps and institutional affiliations. Cover illustration: Cultura Creative (RF)/Alamy Stock Photo Cover design: Ran Shauli Printed on acid-free paper This Palgrave Macmillan imprint is published by the registered company Springer International Publishing AG part of Springer Nature The registered company address is: Gewerbestrasse 11, 6330 Cham, Switzerland
To Rachael and Rebecca.
Contents
1 Accounting for What Counts in the Value Chain in a Way That Counts 1 1 Accounting for Generic Strategies 2 2 Accounting for Position on the Market 14 3 Accounting for Modes of Production 25 4 Conclusion 42 Bibliography 42 2 Product Life Cycle Accounting and Target Costing 55 1 Product Life Cycle and Strategy 56 2 What Counts in Product Life Cycle 61 3 Target Costing 68 4 Conclusion 83 Bibliography 84 3 Performance Management and Measurement 91 1 Performance Management Systems 93 2 Issues in Performance Management 110 3 Conclusion 123 Bibliography 124
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Contents
4 Strategic Planning and Forecasting 133 1 Forecasting as Anticipating Environmental Changes 134 2 Forecasts as Business Model Translation Into Numbers 164 3 Conclusion 200 Bibliography 201 5 Beyond Budgeting 217 1 Critiques of Budgets 218 2 Beyond Budgeting as an Alternative 239 3 Beyond Budgeting at Svenska Handelsbanken 254 4 Conclusion 260 Bibliography 261 Conclusion 271 Index 277
List of Figures
Chapter 1 Fig. 1 The value chain Fi
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