Compare a modern (post mechanistic) management accounting technique with a traditional technique which has the same (or similar) objectives.
a? Discuss the objectives, strengths and weaknesses of each technique, with reference to appropriate research evidence (use Harvard referencing) and your own analysis.
a? Relate the techniques to their place in the development of management accounting.
a? Useful journals to consult include:
Management Accounting Research
Journal of Management Accounting Research
The International Journal of Accounting
Accounting Auditing and Accountability Journal
The Journal of Accounting Research
Accounting and Business Research
a? Traditional techniques include (but are not limited to):
Volume-based Overhead Absorption
a? Post-mechanistic techniques include (but are not limited to):
Activity Based Costing
Activity Based Budgeting
Activity Based Cost Management
Customer Profitability Analysis
Distribution Channel Profitability Analysis
Non-Financial Performance Measures
Quality Cost Analysis
Resource Consumption Accounting