The book starts by presenting the main methods used for measuring costs and financial performance. Then, those methods are applied for differents uses : value chain analysis, decision making, management of a portfolio of products/markets, management reporting… Finally, the construction of a management accounting system is considered, as being the development of a family made of different models answering different questions.
DEMEESTERE, R. (2004). Comptabilité de gestion et mesure des performances. Dunod, 282 pages.