Cost Management: A Strategic Emphasis: 2024 Release ISE
1266883762
·
9781266883767
Cost Management: A Strategic Emphasis, by Blocher/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,…
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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
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
Cost Management: A Strategic Emphasis, by Blocher/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 - and 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.
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