Drawing upon cost accounting, mathematics, operations research, economics, and the behavioral sciences, Riahi-Belkaoui answers the call for a unique, multifaceted approach to the study of management accounting. His goal: to enhance performance in the essential tasks of cost estimation, allocation, planning, control, and performance evaluation. He covers the traditional techniques, but expands into quantitative methods and applications, then extends further into the behavioral unification of these techniques. His book is state of the art, ingenious in the way it adapts quantitative methods' solutions to traditional cost accounting topics, and innovative in its use of the behavioral implications. The result is an important resource for professionals, academics, and upper-level students in the field. Riahi-Belkaoui arranges his various techniques chapter by chapter. First, he looks at cost allocation and then at cost-volume profit analysis under stochastic conditions. In Chapter three he treats regression for cost estimation; in Chapter Four, the learning curve for the same purpose. He takes up advanced planning analysis in Chapter Five, advanced control analysis in Chapter Six, and decentralizing and performance evaluation in Chapter Seven. He then finishes with an important discussion of transfer pricing.

The field of project management has developed over the past 40 years; however, the recent increase in computer power has greatly accelerated its theoretical and computational developments. Advanced Models for Project Management is an expository treatment of the recent developments in project modeling. These advances and their treatment in the book are as follows: Chapters 2 and 3 broaden the concept of precedence and the description of activities to produce a wide range of realistic representation of projects. Chapters 4 and 5 explore the stochastic study of project features through several analytical and numerical models - using simulation and risk analysis - which provide experimental and forecasting analyses. Chapter 6 examines the allocation of resources in complex situations and restrictions, and also studies the financial aspects of projects and optimization of financial elements. Chapter 7 assesses and evaluates projects within the framework of multi-criteria decision theory. Chapter 8 concludes with an analysis of new models based on synthetic indicators, helping the operations manager select the most convenient solutions. Hence, the book provides a number of original advances, including: an assessment of the complexity and hardness of a project network; a description of the network's morphology; a new approach to simulate project networks; development of models based on continuous variables to optimize project schedules; and the development of a three-dimension model (MACMODEL) to assess and to evaluate projects and a new synthetic indicator to support the process of scheduling. Finally, several software products are presented that help the project manager to use new tools such as RISKNET and MACMODEL.

The authors have done a masterful job of charting the important story of DARPA, one of the key catalysts of technological innovation in US recent history. By plotting the development, achievements and structure of the leading world agency of this kind, this book stimulates new thinking in the field of technological innovation with bearing on how to respond to climate change, pandemics, cyber security and other global problems of our time. The DARPA Model provides a useful guide for governmental agency and policy leaders, and for anybody interested in the role of governments in technological innovation. —Dr. Kent Hughes, Woodrow Wilson International Center for Scholars This volume contains a remarkable collection of extremely insightful articles on the world’s most successful advanced technology agency. Drafted by the leading US experts on DARPA, it provides a variety of perspectives that in turn benefit from being presented together in a comprehensive volume. It reviews DARPA’s unique role in the U.S. innovation system, as well as the challenges DARPA and its clones face today. As the American model is being considered for adoption by a number of countries worldwide, this book makes a welcome and timely contribution to the policy dialogue on the role played by governments in stimulating technological innovation. — Prof. Charles Wessner, Georgetown University The U.S. Defense Advanced Research Projects Agency (DARPA) has played a remarkable role in the creation new transformative technologies, revolutionizing defense with drones and precision-guided munitions, and transforming civilian life with portable GPS receivers, voice-recognition software, self-driving cars, unmanned aerial vehicles, and, most famously, the ARPANET and its successor, the Internet. Other parts of the U.S. Government and some foreign governments have tried to apply the ‘DARPA model’ to help develop valuable new technologies. But how and why has DARPA succeeded? Which features of its operation and environment contribute to this success? And what lessons does its experience offer for other U.S. agencies and other governments that want to develop and demonstrate their own ‘transformative technologies’? This book is a remarkable collection of leading academic research on DARPA from a wide range of perspectives, combining to chart an important story from the Agency’s founding in the wake of Sputnik, to the current attempts to adapt it to use by other federal agencies. Informative and insightful, this guide is essential reading for political and policy leaders, as well as researchers and students interested in understanding the success of this agency and the lessons it offers to others.

This innovative new textbook firmly roots management accounting in "management, "placing the emphasison the management accountant as a key member of the management team and the strategic business decision making process.Unique case studies and examples of worldwide practices illustrate how concepts and techniques are applied in real-world business situations. It explores how management accounting techniques are adapted and modified to support specific industries fromenergy to media sectors and covers topical issues such as: Environmental accounting Environmental auditing and ISO14001/EMAS The balanced scorecard Kaizen costing Target costing Social responsibility Features Integrates the most up-to-date and relevant research with a broad approach to management accounting. Presents compelling examples of real organisations, exploring the interactions of management accounting in practice. Extends knowledge of management accounting concepts and techniques to how they can be used for strategic decision making and management control. Uses Excel to develop and apply solutions methods. Examines how management accounting techniques are adapted and modified to support specific industries fromenergy to media sectors. Covers topical issues such as activity-based budgeting, the balanced scorecard, target costing, capacity planning, quality management, Six Sigma and performance measurement. Fully compliant with developments within the professional bodies such as CIMA and ACCA. Offers end-of chapter exercises to extend your critical thinking and applications of key concepts. Provides short case studies, so you can practise manipulating and analysing data. This is the ideal textbook for students studying management accounting at advanced undergraduate and postgraduate level. "

This revised edition of ADVANCED MANAGEMENT ACCOUNTING provides a comprehensive and updated coverage of important topics, current trends, latest ideas and researches in management accounting. Expanding on its theoretical base, the book provides practical exposition to help students strengthen conceptual understanding and develop problem-solving skills to succeed in the classroom and beyond. Pedagogically enriched with new features and an impressive layout, this new edition is an essential text for students of M.Com, MBA, CA, ICWA, CS, CFA and other professional courses

Suitable for upper level advanced management or cost accounting courses at the undergraduate or MBA/graduate level, this book provides treatment of innovative management accounting issues used by major companies throughout the world. It takes a systematic management-oriented approach to management topics. Each chapter is accompanied by cases.