Management Accounting and Unit Economics
The numbers a manager uses to run the business rather than the ones an investor uses to judge it: what a unit actually costs, where profit is really made, and why the standard cost system usually points the wrong way. The investor's counterpart is Accounting and Financial Statement Analysis, under investment themes.
18 books · 2 people behind it
Start here
- The GoalEliyahu M. Goldratt, Jeff Cox, 1984
- Financial IntelligenceKaren Berman, Joe Knight, 2006
- Lean AnalyticsAlistair Croll, Benjamin Yoskovitz, 2013
- Relevance Lost: The Rise and Fall of Management AccountingH. Thomas Johnson, Robert S. Kaplan, 1987
The people behind it 2
Each person holds a book in this entry or names it in their own tags.
Investors 1
Strategists 1
Books 18
T1 The Goal
Eliyahu M. Goldratt, Jeff Cox · 1984 · Throughput accounting taught as a novel; cost accounting as the villain.
H. Thomas Johnson, Robert S. Kaplan · 1987 · The book that started the field's self-criticism.
Robert S. Kaplan, David P. Norton · 1996 · Measuring what the financials miss.
Eric Ries · 2011 · Innovation accounting and cohort metrics for a business with no history.
Charles T. Horngren, Srikant M. Datar, Madhav Rajan · 1962 · The standard text; still in print sixty years on.
H. Thomas Johnson · 1992 · Johnson's follow-up, arguing against the ABC fix he helped start.
Robert S. Kaplan, Robin Cooper · 1998 · Activity-based costing worked through in practice.
Jeremy Hope, Robin Fraser · 2003 · The case against the annual budget as a control device.
Karen Berman, Joe Knight · 2006 · Written for managers who have to read the numbers without an accounting background.
Robert S. Kaplan, Steven R. Anderson · 2007 · The simplified successor to ABC, after ABC proved too costly to run.
Alistair Croll, Benjamin Yoskovitz · 2013 · Unit economics by business model; the practical reference for startups.
John Doerr · 2017 · OKRs as Doerr learned them at Intel and spread through venture portfolios
Bob Fifer · 1994 · Cost discipline handbook widely used by buyout and turnaround operators
Thomas Corbett · 1998 · Goldratt's constraint thinking turned into a costing method.
Brian H. Maskell, Bruce Baggaley · 2003 · Value-stream costing for lean operations.
Greg Crabtree, Beverly Herzog · 2011 · Owner-operator economics: labour efficiency and the four keys.
Mark Jeffery · 2010 · Fifteen marketing metrics and how to hold advertising spending accountable
T4 Profit First
Mike Michalowicz · 2014 · Cash discipline for small businesses; a system, not an accounting theory.