Beschreibung:
This book focuses on an integrated approach in developing a model to guide the design of effective managerial costing systems. While the focus is on the manufacturing industry, information in the book will be useful to other industries as well. To achieve this, the book utilizes the action design research methodology founded within a design science paradigm, which aims to develop pragmatic solutions to an actually experienced business problem or class of business problems. After which, the book then explains the elaborated action design research process, which is a researcher-practitioner approach to designing pragmatic, industry-experienced problems in an academically sound manner.
Chapter 1: Introduction.- Chapter 2: A design science methodology.- Chapter 3: Systems thinking foundation.- Chapter 4: Business process considerations.- Chapter 5: Cost accounting perspectives.- Chapter 6: First EADR iteration: Problem refinement.- Chapter 7: Second EADR iteration: Solution integration.- Chapter 8: Third EADR iteration: Solution validation.- Chapter 9: Summative discussion.