Cost management : a strategic emphasis


Cost management : a strategic emphasis

Edward J. Blocher ... [et al.]

McGraw-Hill/Irwin, c2008

4th ed., international ed

  • : pbk

大学図書館所蔵 件 / 4



"International student edition"--cover

Includes bibliographical references and index



"Cost Management: A Strategic Emphasis", by Blocher/Stout/Cokins/Chen is the first cost accounting text to offer integrated coverage of strategic management topics in cost accounting. The text is written to help students understand more about management and the role of cost accounting in helping an organization succeed. This text aims to teach management concepts and methods, and to demonstrate how managers use cost management information to make better decisions and improve their organization's competitiveness. In teaching these key management skills, the text takes on a strategic focus. It addresses issues such as: How does a firm compete? What type of cost management information is needed for a firm to succeed? And, how does the management accountant develop and present this information? This text helps students learn why, when, and how cost information is used to make effective decisions that lead a firm to success.


PART ONE: INTRODUCTION TO COST MANAGEMENT 1: Cost Management and Strategy: An Overview 2: Implementing Strategy: The Balanced Scorecard and the Value Chain 3: Basic Cost Management Concepts 4: Job Costing 5: Activity-Based Costing and Management PART TWO: MANAGEMENT PLANNING AND DECISION MAKING 6: Cost Estimation 7: Cost-Volume-Profit Analysis 8: Strategy and the Master Budget 9: Decision Making with Relevant Costs and a Strategic Emphasis 10: Cost Planning For The Product Life Cycle: Target Costing, Theory Of Constraints, and Strategic Pricing PART THREE: PROCESS COSTING AND COST ALLOCATION 11: Process Costing 12: Cost Allocation: Service Departments and Joint Product Costs PART FOUR: OPERATIONAL CONTROL 13: The Flexible Budget and Standard Costing: Direct Materials and Direct Labor 14: The Flexible Budget: Factory Overhead 15: The Flexible Budget: Further Analysis of Productivity and Sales 16: The Management and Control of Quality PART FIVE: MANAGEMENT CONTROL 17: Management Control and Strategic Performance Measurement 18: Strategic Investment Units and Transfer Pricing PART SIX: ADVANCED TOPICS IN COST MANAGEMENT 19. Management Compensation, Business Analysis, and Business Valuation 20. Capital Budgeting

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