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Chapter 20
Emerging issues
Part 4
Management accounting
Accounting
for Non-Accounting Students
Tenth Edition

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Figure 20.1
Emerging issues

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Figure 20.2
A balanced scorecard
Source: Adapted from Kaplan, R.S. and Norton, D.P. (1996) ‘Using the balanced scorecard as a strategic management system’, Harvard Business Review, January/February. With permission from
Harvard Business School Publishing.

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Figure 20.3
The product life cycle
Source: Fox, H. (1973) ‘A framework for functional coordination’, Atlanta Economic Review, 23(6): 8–11. With permission from the Federal Reserve Bank of Atlanta.

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Figure 20.4
Simplified marginal cost and throughput
accounting systems

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Figure 20.5
A production company’s value chain
Source: Based on Porter, M.E. (1985) Competitive Advantage: Creating and Sustaining Superior Performance. New York, NY: Free Press.