Cost management : a strategic emphasis / Edward J. Blocher...[et al.]
Imprint
Boston : McGraw-Hill/Irwin, 2013
Edition
6th ed
Descript
xxvi, 929 p. : ill. ; 28 cm
CONTENT
Introduction to strategy, cost management, and cost systems -- Cost management and strategy -- Implementing strategy: the value chain, the balanced scorecard, and the strategy map -- Basic cost management concepts -- Job costing -- Activity-based costing and customer profitability analysis -- Process costing -- Cost allocation: departments, joint products, and by-products -- Planning and decision making -- Cost estimation -- Short-term profit planning: cost-volume-profit (CVP) analysis -- Strategy and the master budget -- Decision making with a strategic emphasis -- Strategy and the analysis of capital investments -- Cost planning for the product life cycle: target costing: theory of constraints, and strategic pricing -- Operational-level control -- Operational performance measurement sales, direct-cost variances, and the role of nonfinancial performance measures -- Operational performance measurement : indirect-cost variances and resource-capacity management -- Operational performance measurement: further analysis of productivity and sales -- The management and control of quality -- Management-level control -- Strategic performance measurement: cost centers, profit centers, and the balanced scorecard -- Strategic performance measurement: investment centers -- Management compensation, business analysis, and business valuation -- Glossary -- Index