Cost Management : A Strategic Emphasis /

Blocher, Edward,

Cost Management : A Strategic Emphasis / Edward J. Blocher, David E. Stout, Gary Cokins. - Fifth edition. International edition. - xxv, 961 pages : illustrations (some color) ; 28 cm

Rev. edition of Cost management : a strategic emphasis / Edward J. Blocher ... [and others].

Includes bibliographical references and index.

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.

Covers the strategic management topics in cost accounting. This title helps students to understand about the management and the role of cost accounting in helping an organization succeed. It addresses issues such as: How does a firm compete? and What type of cost management information is needed for a firm to succeed?

9780071267489 (pbk. ) 0071267484 (pbk. )


Cost accounting.
Managerial accounting.

658.1552 / B.E.C.