Cost Management: A Strategic Emphasis / Edition 4

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Overview

Cost Management: A Strategic Emphasis, by Blocher/Stout/Cokins/Chen 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, and 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.

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Editorial Reviews

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.
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Product Details

  • ISBN-13: 9780073128153
  • Publisher: McGraw-Hill Companies, The
  • Publication date: 10/3/2006
  • Edition description: Revised
  • Edition number: 4
  • Pages: 928
  • Product dimensions: 8.70 (w) x 11.10 (h) x 1.50 (d)

Table of Contents

PART ONE: INTRODUCTION TO COST MANAGEMENT

1: Cost Management and Strategy: An Overview

2: Implementing Strategy: The Balanced Scorecard and the Value Chain

3: Basic Cost Management Concepts

4: Job Costing

5: Activity-Based Costing and Management

PART TWO: MANAGEMENT PLANNING AND DECISION MAKING


6: Cost Estimation

7: Cost-Volume-Profit Analysis

8: Strategy and the Master Budget

9: Decision Making with Relevant Costs and a Strategic Emphasis

10: Cost Planning For The Product Life Cycle: Target Costing, Theory Of Constraints, and Strategic Pricing

PART THREE: PROCESS COSTING AND COST ALLOCATION


11: Process Costing

12: Cost Allocation: Service Departments and Joint Product Costs

PART FOUR: OPERATIONAL CONTROL


13: The Flexible Budget and Standard Costing: Direct Materials and Direct Labor

14: The Flexible Budget: Factory Overhead

15: The Flexible Budget: Further Analysis of Productivity and Sales

16: The Management and Control of Quality

PART FIVE: MANAGEMENT CONTROL


17: Management Control and Strategic Performance Measurement

18: Strategic Investment Units and Transfer Pricing

20: Capital Budgeting

PART SIX: ADVANCED TOPICS IN COST MANAGEMENT


19. Management Compensation, Business Analysis, and Business Valuation

20. Capital Budgeting
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