HARVARD BUSINESS SCHOOL PUBLISHING - 9780875842547
Since its initial publicaction in 1987, Relevance Lost has gone through nine printings, won two major awards from the accounting profession, and has had a profound impact on how management accounting systems operate in the 1990s. It has become a manifesto for managers 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, Johnon and Kaplan reveal why modern corporations must make major changes in the way they measure and manage costs. Ina a world of rapid technological change, vigorous global and domestic competition, and enormous information-processing capabilities, it is crimical that managers receive information that is timely, accurate, and relevant.
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Escrito por Robert S. Kaplan
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