Cost management : a strategic emphasis
著者
書誌事項
Cost management : a strategic emphasis
McGraw-Hill Education, c2019
8th ed
- : international student ed
大学図書館所蔵 全2件
注記
Includes index
内容説明・目次
内容説明
Cost Management: A Strategic Emphasis, by Blocher/Stout/Juras/Smith is dedicated to answering the question: Why Cost Management? It answers this question by providing cost-management tools and techniques needed to support an organization's competitiveness, improve its performance, and help the organization accomplish its strategy. The text is written to help students understand the broader role of cost accounting in helping an organization succeed - not just the measurement of costs. While the text does include coverage of traditional costing topics (e.g., job-order costing, process costing, service-department cost allocations, and accounting for joint and by-products), its primary strength is the linkage of these topics, as well as more contemporary topics, to an organization's strategy. And with Connect, an easy-to-use homework and learning management solution that embeds learning science and award-winning adaptive tools to improve student outcomes, instructors receive a course solution that includes high quality content and assessment paired with assignments that help students build the skills they need to succeed.
New Co-author: Steven D. Smith is an associate professor of accountancy and the Kristine V. and Randy J. Vest Fellow in the Marriott School of Business at Brigham Young University (BYU). Professor Smith's expertise is in the areas of management control systems, focusing on the provision of incentives and performance measurement.
目次
PART ONE 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 and Customer Profitability Analysis
6 Process Costing
7 Cost Allocation: Departments, Joint Products, and By-Products
PART TWO Planning and Decision Making
8 Cost Estimation
9 Short-Term Profit Planning: Cost-Volume-Profit (CVP) Analysis
10 Strategy and the Master Budget
11 Decision Making with a Strategic Emphasis
12 Strategy and the Analysis of Capital Investments
13 Cost Planning for the Product Life Cycle: Target Costing, Theory of Constraints, and Strategic Pricing
PART THREE 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 Management
16 Operational Performance Measurement: Further Analysis of Productivity and Sales
17 The Management and Control of Quality
PART FOUR Management-Level Control
18 Strategic Performance Measurement: Cost Centers, Profit Centers, and the Balanced Scorecard
19 Strategic Performance Measurement: Investment Centers and Transfer Pricing
20 Management Compensation, Business Analysis, and Business Valuation
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