Management Accounting in Support of Strategy

Appendix A

Strategic Management Accounting Techniques

1. Guilding, Cravens, and Tayles (2000) 2. Cadez (2006) 3. Cinquini and Tenucci (2007) 4. Cadez and Guilding (2008)
Strategic management accounting (SMA) technique	Description	1	2	3	4
Activity-based costing	An approach to the costing and monitoring of activities, which involves tracing resources consumption and costing final outputs. Resources are assigned to activities and activities to cost objects based on consumption estimates. The latter utilize cost drivers to attach activity costs to outputs.	
Attribute costing	An extension of activity-based costing using cost–benefit analysis (based on increased customer utility) to choose the product attribute ...