- Cover Page
- Title Page
- Copyright Page
- Contents
- Author Biography
- Part 1: Overview of Enterprise Performance Management
- 1: Introduction
- 2: Enterprise Performance Management: Myth or Reality?
- Executive Pain—A Major Force Creating Interest in Performance Management
- What Is EPM?
- Is EPM a New Methodology?
- Clarifying What EPM Is Not
- What Has Caused Interest in EPM?
- The EPM Framework for Value Creation
- The EPM as a Continuous Flow
- A Car Analogy for EPM
- Where Does Managerial Accounting Fit In?
- EPM Unleashes the ROI From Information
- Management’s Quest for a Complete Solution
- Part 2: Managerial Accounting
- 3: Do Accountants Lead or Mislead?
- 4: A Taxonomy of Accounting and Costing Methods
- 5: Managerial Accounting Design Complying with the Causality Principle
- Removing the Blindfold With ABC/M
- Overhead Expenses Are Displacing Direct Expenses
- Impact of Diversity in Products, Service Lines, Channels and Customers
- Growing Discontent With Traditional Calculation of Costs
- Activities Are Expressed With Action Verbs
- Drivers Trigger the Workload Costs
- Strategic Versus Operational ABC/M
- 6: Strategic Cost Management for Product Profitability Analysis
- ABC/M Is a Multi-Level Cost Re-assignment Network
- Drivers: Resource, Cost, Activity and Cost Object Drivers
- Business and Organisational Sustaining Costs
- The Two Views of Costs: The Assignment View Versus the Process View
- How Does Activity-Based Costing Compute Better Accuracies?
- Activity-Based Management Rapid Prototyping: Getting Quick and Accurate Results
- Product Profitability Analysis
- Two Alternative Equations for Costing Activities and Cost Objects
- Part 3: Strategy Management
- Part 4: Planning, Budgeting and Forecasting
- 9: Predictive Accounting and Budgeting with Marginal Expense Analysis
- What Is the Purpose of Management Accounting?
- What Types of Decisions Are Made With Managerial Accounting Information?
- Major Clue: Capacity Only Exists as a Resource
- Predictive Accounting Involves Marginal Expense Calculations
- Decomposing the Information Flows Figure
- Framework to Compare and Contrast Expense Estimating Methods
- Predictive Costing Is Modelling
- Debates About Costing Methods
- 10: What’s Broken About Budgeting?
- 11: Put Your Money where Your Strategy Is
- A Budgeting Problem
- Value Is Created From Projects and Initiatives, Not Strategic Objectives
- Driver-Based Resource Capacity and Spending Planning
- Including Risk Mitigation With a Risk Assessment Grid
- Four Types of Budget Spending: Operational, Capital, Strategic and Risk
- From a Static Annual Budget to Rolling Financial Forecasts
- Managing Strategy Is Learnable
- 9: Predictive Accounting and Budgeting with Marginal Expense Analysis
- Part 5: Integrating Enterprise Risk Management and Enterprise Performance Management
- Part 6: Business Analytics for Accounting and Finance
- 13: What Will be The Next New Management Breakthrough?
- 14: How Do Business Intelligence, Business Analytics and Enterprise Performance Management Fit Together?
- 15: CFO Trends with Analytics
- Analytics as the Only Sustainable Competitive Advantage
- Resistance to Change and Presumptions of Existing Capabilities
- Evidence of Deficient Use of Business Analytics in Finance and Accounting
- Sobering Indication of the Advances Still Needed by the CFO Function
- Moving From Aspirations to Practice With Analytics
- Moving From Possibilities to Probabilities With Analytics
- Fill in the Blanks: Which X Is Most Likely to Y?
- The CFO Function Needs to Push the Envelope
- Part 7: How to Begin Implementing Enterprise Performance Management
Part 1
OVERVIEW OF ENTERPRISE PERFORMANCE MANAGEMENT
‘Nothing else in the world...not all the armies...is so powerful as an idea whose time has come.’
—Victor Hugo, The Future of Man (1861)
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