Cost management : a strategic emphasis
著者
書誌事項
Cost management : a strategic emphasis
（McGraw-Hill higher education）
McGraw-Hill/Irwin, 2010
5th ed., international ed
大学図書館所蔵 全6件
注記
Includes bibliographical references and index
内容説明・目次
内容説明
Cost Management: A Strategic Emphasis, by Blocher/Stout/Cokins 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, also 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? 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.
目次
Part 1: Introduction to Strategy, Cost Management, and Cost Systems 1: Cost Management and Strategy 2: Implementing Strategy-The Value Chain, the Balanced Scorecard, and the Strategy Map 3: Basic Cost-Management Concepts 4: Job Costing 5: Activity-Based Costing (ABC) and Customer Profitability Analysis 6: Process Costing 7: Cost Allocation: Departments, Joint Products, and By-Products Part 2: Planning and Decision-Making 8: Cost Estimation 9: Profit Planning: Cost-Volume-Profit (CVP) Analysis 10: Strategy and the Master Budget 11: Decision-Making with a Strategic Emphasis 12: Strategy and Long-Term Investment Analysis 13: Cost Planning for the Product Life-Cycle: Target Costing, Theory of Constraints (TOC), and Strategic Pricing Part 3: Operational-Level Control 14: Operational Performance Measurement-Sales, Direct-Cost Variances, and the Role of Nonfinancial Performance Measures 15: Operational Performance Measurement-Indirect Cost Variances and Resource-Capacity Planning 16: Operational Performance Measurement-Further Analysis of Productivity and Sales Variances 17: The Management and Control of Quality, Six-Sigma, and Lean Accounting Part 4: Management-Level Control 18: Strategic Performance Measurement-Cost Centers, Profit Centers, and the Balanced Scorecard (BSC) 19: Strategic Performance Measurement: Investment Centers 20: Management Compensation, Business Analysis, and Business Valuation
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