Cost Management: A Strategic Emphasis
Search in google:
Cost Management: A Strategic Emphasis, by Blocher/Stout/Cokins is the first cost accounting text to offer integrated coverage of strategic management topics in cost accounting. The text is written to help students understand more about management and the role of cost accounting in helping an organization succeed. This text aims to teach management concepts and methods, also to demonstrate how managers use cost management information to make better decisions and improve their organization’s competitiveness. In teaching these key management skills, the text takes on a strategic focus. It addresses issues such as: How does a firm compete? What type of cost management information is needed for a firm to succeed? How does the management accountant develop and present this information? This text helps students learn why, when, and how cost information is used to make effective decisions that lead a firm to success. Booknews An undergraduate textbook on cost management that aims to demonstrate to students the critical role cost management information plays in the overall success of an organization. Coverage includes contemporary cost management concepts, management planning and decision making, cost management systems, cost accounting and operational control, and management control. The included supplement contains an extensive set of longer cases pertaining to a variety of topics covered in the main text, and readings intended to give students more background into the evolution of strategic cost management topics. Annotation c. by Book News, Inc., Portland, Or.
Part One: Introduction to Cost Management1. Cost Management and Strategy2. Implementing Strategy: The Balanced Scorecard and the Value Chain3. Basic Cost Concepts4. Job Order Costing5. Activity-Based Costing and ManagementPart Two: Planning and Decision Making6. Cost Elimination7. Cost-Volume-Profit Analysis8. Strategy and the Master Budget9. Decision Making with Relevant Costs and a Strategic Emphasis10. Cost Planning for the Product Life Cycle: Target Costing, TheoryPart Three: Process Costing and Cost Allocation11. Process Costing12. Cost Allocation: Service Departments and Joint Product CostsPart Four: Operational Control The Flexible Budget and Standard Costing: Direct Materials and Direct Labor14. Standard Costing: Factory Overhead15. Productivity, Marketing Effectiveness, and Strategic Profitability Analysis16. Total Quality ManagementPart Five: Management Control17. Management Control and Strategic Performance Measurement18. Strategic Investment Units and Transfer PricingPart Six: Advanced Topics in Cost Management19. Management Compensation and Business Valuation20. Capital Budgeting
