Strategic Management Accounting techniques - a list of resources

Here is a list of Strategic Management Accounting techniques for your reference

1. Customer profitability analysis: ref 1: http://www.helsinkisummerschool.fi/media/userfiles/file/hss2008/Customer%20Equity/Articles/3%20-%20Mulhern_Customer_profitability_analysis.pdf; ref 2: http://www.wisegeek.com/what-is-customer-profitability-analysis.htm; ref 3: http://www.cpl-consultoria.com.br/conteudo/artigos/N%C3%ADvel%20de%20Servi%C3%A7o%20e%20lucratividade%20do%20cliente.pdf; ref 4: http://www.acis.canterbury.ac.nz/NZMA2009/pdf/Bates_Does%20management%20acc%20support%20customer%20strategy.pdf
2. Value chain costing: ref 1: http://www.answers.com/topic/value-chain-costing; ref 2: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1474138; ref 3: http://www2.newpaltz.edu/~roztockn/amcis04.pdf
3. Target costing: ref 1: http://www.accountingformanagement.com/target_costing_pricing_products_and_services.htm; ref 2: http://hafeezrm.hubpages.com/hub/Managerial-Accounting-Target-Costing; ref 3: http://www.cimaglobal.com/Documents/ImportedDocuments/ReformingtheNHSfromwithin.pdf; ref 4: http://www.uhu.es/ijdar/10.4192/1577-8517-v5_6.pdf; ref 5: http://dspace.mit.edu/bitstream/handle/1721.1/1630/Okano.pdf?sequence=2; ref 6: http://www.drkresearch.org/Publications/Download/IMDS-b.pdf
4. Economic Value Analysis (EVA): ref 1: http://www.meditari.org.za/docs/2005v2/De_Wet_23_-_Meditari_Vol_13_No_2.pdf; ref 2: http://www.cimaglobal.com/Documents/ImportedDocuments/tech_resrep_implementing_eva_business_philosophy_jun05.pdf; ref 3: http://www.crfonline.org/orc/pdf/ref8.pdf; ref 4: http://eprints.qut.edu.au/2568/1/2568.pdf; ref 5: http://www.netlinguae.com.br/adm/arquivos/value_based_management.pdf; ref 6: http://www.offtech.com.au/abc/ABC_PDF/virginia98.pdf
5. Accounting for manufacturing - Just in Time: ref 1: http://maaw.info/ArticleSummaries/ArtSumSwensonCassidy93.htm; ref 2: http://apmstuff.blogspot.com/2009/12/just-in-time-jit-philosophy-explained.html; ref 3: http://www2.accaglobal.com/students/acca/exams/p5/technical_articles/2950555; ref 4: http://www.delhibusinessreview.org/v_3n2/dbrv3n2m.pdf; ref 5: http://home.kelley.iupui.edu/tatikond/webpage/Publications/K_Just-in-time%20and%20modern%20manufacturing%20environments_Implications%20for%20cost%20accounting.pdf; ref 6: http://fbe.emu.edu.tr/journal/doc/34/34Article03.pdf
6. Environmental Accounting: ref 1: http://www.un.org/esa/sustdev/publications/proceduresandprinciples.pdf; ref 2: http://www.kwt.or.at/en/PortalData/2/Resources/downloads/umwelt/IFAC_Guidance_document.pdf; ref 3: http://www.imanet.org/PDFs/Public/MAQ/2011_Q1/maq_winter_2011_butler.pdf; ref 4: http://sdsap.org/data/ema.pdf; ref 5: http://www.institutopharos.org/home/ema.pdf
7. Life cycle costing: ref 1: http://www.unep.fr/shared/publications/pdf/DTIx1208xPA-LifeCycleApproach-Howbusinessusesit.pdf; ref 2: http://www.suite101.com/content/lifecycle-costing-a52266; ref 3: http://classof1.com/homework_answers/cost_accounting/life_cycle_cost/; ref 4: http://publications.lib.chalmers.se/records/fulltext/local_2423.pdf; ref 5: http://ftp.rta.nato.int/public//PubFullText/RTO/MP/RTO-MP-096///MP-096-05.pdf; ref 6: http://www.p2pays.org/ref/27/26821.pdf
8. Accounting for manufacturing methods - throughput accounting: ref 1: http://www.toc-lean.com/PDF/What_Is_Throughput_Accounting.pdf; ref 2: http://www2.accaglobal.com/students/acca/paperf5/syllabus_a/3303800; ref 3: http://www.synchronoussolutions.com/images/articles/Throughput%20Accounting%20Fundamentals.pdf; ref 4: http://www.cimaglobal.com/Documents/ImportedDocuments/26_Theory_of_Constraints_and_Throughput_Accounting.pdf; ref 5: http://www.kenshobi.com/downloads/toc/TA_TOCC.pdf
9. Competitor performance appraisal: ref 1: http://www1.cimaglobal.com/Documents/ImportedDocuments/cid_tg_competitor_analysis_nov08.pdf.pdf; ref 2: http://economics-times.blogspot.com/2010/01/competitor-accounting.html; ref 3: http://www.cpaireland.ie/UserFiles/File/students/2011%20Examinations/Exam%20Related%20Articles/2011%20SPM%20Focussing%20on%20Competitors%20in%20Strategic%20Performance%20Management.pdf; ref 4: http://directory.umm.ac.id/Data%20Elmu/jurnal/A/Accounting,%20Organizations%20and%20Society/Vol24.Issue7.Oct1999/264.pdf: ref 5: http://www.cmawebline.org/joomla4/images/stories/JAMAR%202005%20Winter/jamar-v3-1-heinen.pdf?28e5bbf660cb545fc854f5c048c7be7c=c1b15941af5780dabbb8b50e3ae20b23; ref 6: http://umanitoba.ca/faculties/management/acctfin/courses/9.110/9110cm/hoffjan.pdf
10. Brand Value Accounting: ref 1: http://knol.google.com/k/management-accounting-brand-valuation#; ref 2: brand managment and management accounting: http://www.oecd.org/dataoecd/16/23/1947902.pdf; ref 3: http://www.periquin.com/articles/valubrnd.pdf; ref 4: http://www.brandassetconsult.nl/assets/publications/Journal_of_Accounting_Auditing_and_Finance_Verbeeten_Vijn.pdf; ref 5: http://www.icacanada.ca/pdf/publications/MeasuringBrandEquity.pdf; ref 6: http://www.prophet.com/downloads/whitepapers/sinclair-brand-equity-firm-value.pdf; ref 7: http://www.fachverlag.de/sbr/pdfarchive/einzelne_pdf/sbr_2001_oct-263-294.pdf; ref 8: http://www.tefen.com/fileadmin/editorial/Maximizing_Brand_value.pdf; ref 9: http://www.accountingweb.co.uk/sites/default/files/siftmedia-accountingweb/old_downloads/accounting_brand_value.pdf; ref 10: http://www.hbs.edu/research/facpubs/workingpapers/papers2/0102/02-098.pdf

References

1. On SMA (JH): http://josephho33.blogspot.com/2011/09/strategic-management-accounting-vision.html
2. Guilding, C., Cravens, K.S. and Tayles, M. (2000) "An international comparison of strategic management accounting practices", Management Accounting Research, Vol. 11, pp. 113-135.