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Full Description
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 - 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.
Contents
PART ONE: Introduction to Strategy, Cost Management, andCost Systems
Chapter: 1 Cost Management and Strategy
Chapter 2: Implementing Strategy: The Value Chain, theBalanced Scorecard, and the Strategy Map
Chapter 3: Basic Cost Management Concepts
Chapter 4: Job Costing
Chapter 5: Activity-Based Costing and Customer ProfitabilityAnalysis
Chapter 6: Process Costing
Chapter 7: Cost Allocation: Departments, Joint Products, andBy-Products
PART TWO: Planning and Decision Making
Chapter 8: Cost Estimation
Chapter 9: Short-Term Profit Planning: Cost-Volume-Profit(CVP) Analysis
Chapter 10: Strategy and the Master Budget
Chapter 11: Decision Making with a Strategic Emphasis
Chapter 12: Strategy and the Analysis of Capital Investments
Chapter 13: Cost Planning for the Product Life Cycle: TargetCosting, Theory of Constraints, and Strategic Pricing
PART THREE: Operational-Level Control
Chapter 14: Operational Performance Measurement: Sales,Direct Cost Variances, and the Role of Nonfinancial Performance Measures
Chapter 15: Operational Performance Measurement: IndirectCost Variances and Resource Capacity Management
Chapter 16: Operational Performance Measurement: FurtherAnalysis of Productivity and Sales
Chapter 17: The Management and Control of Quality
PART FOUR: Management-Level Control
Chapter 18: Strategic Performance Measurement: Cost Centers,Profit Centers, and the Balanced Scorecard
Chapter 19: Strategic Performance Measurement: InvestmentCenters and Transfer Pricing
Chapter 20: Management Compensation, Business Analysis, andBusiness Valuation
