Relevance Lost: The Rise and Fall of Management Accounting
Автор:H. Thomas Johnson, Robert S. Kaplan Год: 1987 Издание:Harvard Business School Press Страниц: 270 ISBN: 0875841384 Since its initial publication in 1987, Revelance Lost has gone through nine printings, won two major awards from the accounting profession, and had a profound impact on how management accounting systems operate in the 1990s. It has become a manifesto formanagers in accounting and control. By exploring the evolution of management accounting in American business from the early textile mills to present-day computer-automated manufacturers, Johnson and Kaplan reveal why modern corporations must make major changes in the way they measure and manage costs. In a world of rapid technological change, vigorous global and domestic competition, and enormous information-processing capabilities, it is critical that managers receive information that is timely, accurate, and relevant.
