Cost Management : A Strategic Emphasis （6TH）

Blocher, Edward J./ Stout, David E./ Juras, Paul E./ Cokins, Gary

Irwin Professional Pub（2012/09発売）

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製本 Hardcover:ハードカバー版／ページ数 929 p.
言語 ENG
商品コード 9780078025532
DDC分類 658.1552

Full Description

Cost Managementdedicated to answering the question: Why Cost Management? Blocher et al. provide the cost-management tools and techniques needed to support an organisation's competitiveness, improve its performance, and help the organisation accomplish its strategy. The text is written to help students understand the broader role of cost accounting in helping an organisation 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 organisation's strategy. This message is reinforced by a dynamic author team, all four of whom have close ties to current cost management practice.

PART ONEINTRODUCTION TO STRATEGY, COST MANAGEMENT, AND COST SYSTEMSChapter 1 Cost Management and Strategy Chapter 2 Implementing Strategy: The Value Chain, the Balanced Scorecard, and the Strategy MapChapter 3 Basic Cost Management Concepts Chapter 4 Job Costing Chapter 5 Activity-Based Costing and Customer Profitability AnalysisChapter 6 Process Costing Chapter 7 Cost Allocation: Departments, Joint Products, and By-ProductsPART TWOPLANNING AND DECISION MAKINGChapter 8 Cost Estimation Chapter 9 Short-Term Profit Planning: Cost-Volume-Profit (CVP) AnalysisChapter 10 Strategy and the Master BudgetChapter 11 Decision Making with a Strategic EmphasisChapter 12 Strategy and the Analysis of Capital Investments Chapter 13 Cost Planning for the Product Life Cycle: Target Costing, Theory of Constraints, and Strategic Pricing PART THREEOPERATIONAL-LEVEL CONTROLChapter 14 Operational Performance Measurement: Sales, Direct-Cost Variances, and the Roleof Nonfinancial Performance MeasuresChapter 15 Operational Performance Measurement: Indirect-Cost Variances and Resource-Capacity Management Chapter 16 Operational Performance Measurement: Further Analysis of Productivity and Sales Chapter 17 The Management and Control of Quality PART FOURMANAGEMENT-LEVEL CONTROLChapter 18 Strategic Performance Measurement: Cost Centers, Profit Centers, and the Balanced Scorecard Chapter 19 Strategic Performance Measurement: Investment CentersChapter 20 Management Compensation, Business Analysis, and Business Valuation GLOSSARYINDEXNER(01): WOW