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  • IMA, Developing an Effective Managerial Costing Model (2019): the resource-model construction and use-dependent sophistication discussed in MA.1.
  • Steven M. Bragg, Throughput Accounting: A Guide to Constraint Management (2007), printed pp.44–47, 84–86 and 111–112: bounded pricing, model assumptions and inventory reconciliation.
  • John A. Caspari and Pamela Caspari, Management Dynamics: Merging Constraints Accounting to Drive Improvement (2004), printed pp.1–11: the fixture and capacity counterexample.
  • Steve Tendon and Daniel Doiron, Tame your Work Flow (2020), chapter 7: the capacity and financial-measure arguments qualified in MA.2.
  • Bjarte Bogsnes, Implementing Beyond Budgeting, second edition (2016), printed pp.139–142 and 159–166: purpose separation and actionable forecasting.
  • IAS 2, IFRS Foundation overview: the inventory-cost and expense-recognition comparator used in MA.4.
  • Rob J. Hyndman and George Athanasopoulos, Forecasting: Principles and Practice, third edition, chapter 6, §6.5 and §5.8: compatible forecast inputs, scenario drivers and the boundary of predictive accuracy in MA.5.
  • Beyond Budgeting principles: the current source for the separate management purposes used in MA.5–6.
  • ACCA, Budgeting and Materials mix and yield variances: the flexible reference and intermediate-account construction qualified in MA.7.
  • ACCA, Target costing and life-cycle costing, life-cycle discussion: early commitments, later costs and the complete product account in MA.8.
  • Peter S. Fader and Bruce G. S. Hardie, What’s Wrong With This CLV Formula? (2014), and Fader, Hardie, Liu, Davin and Steenburgh, How to Project Customer Retention Revisited: The Role of Duration Dependence (preprint page updated 2018): the bounded population, horizon and retention qualifications in MA.8.