TY - BOOK AU - Christopher, William F. TI - New management accounting : how leading-edge companies use management accounting to improve performance PY - 1998/// CY - Menlo ParkUS PB - Crisp Pub. N2 - Describes new management accounting (NMA) systems used by leading companies to inform their action planning, performance measurement, and decision making. Presents NMA as a convergence of accounting and financial theory, methods and measures; managerial economics; and Total Quality Management. Identifies best practices used by these companies including:\n activity based costing and activity based management; cost planning and cost control in manufacturing; focus on customer value; redesigning work processes; and, training and development at all levels ER -