Cost Management: A Strategic Emphasis

5. Auflage 2009
ISBN: 978-0-07-352694-2
Verlag: McGraw Hill LLC

Buch, Englisch, 992 Seiten, Format (B × H): 217 mm x 284 mm, Gewicht: 2241 g

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.

Autoren/Hrsg.

Blocher, Edward J.

Cokins, Gary

Stout, David E.

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Bereichsspezifisches Management Kostenmanagement, Budgetierung

Inhaltsverzeichnis

Cost Management: A Strategic Emphasis, 5, 2010 Part 1: Introduction 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 ConceptsChapter 4: Job CostingChapter 5: Activity-Based Costing (ABC) and Customer Profitability AnalysisChapter 6: Process CostingChapter 7: Cost Allocation: Departments, Joint Products, and By-ProductsPart 2: Planning and Decision-MakingChapter 8: Cost EstimationChapter 9: Profit Planning: Cost-Volume-Profit (CVP) AnalysisChapter 10: Strategy and the Master BudgetChapter 11: Decision-Making with a Strategic EmphasisChapter 12: Strategy and Long-Term Investment AnalysisChapter 13: Cost Planning for the Product Life-Cycle: Target Costing, Theory of Constraints (TOC), and Strategic PricingPart 3: Operational-Level ControlChapter 14: Operational Performance Measurement-Sales, Direct-Cost Variances, and the Role of Nonfinancial Performance MeasuresChapter 15: Operational Performance Measurement-Indirect Cost Variances and Resource-Capacity PlanningChapter 16: Operational Performance Measurement-Further Analysis of Productivity and Sales VariancesChapter 17: The Management and Control of Quality, Six-Sigma, and Lean AccountingPart 4: Management-Level ControlChapter 18: Strategic Performance Measurement-Cost Centers, Profit Centers, and the Balanced Scorecard (BSC)Chapter 19: Strategic Performance Measurement: Investment CentersChapter 20: Management Compensation, Business Analysis, and Business Valuation

Über Autor(innen)

Cokins, Gary
Gary M. Cokins, CPIM, is an internationally recognized expert, speaker, and author in advanced cost management and performance improvement systems. He has received CAM-I’s Robert A. Bonsack Award for Distinguished Contributions in Advanced Cost Management and was the lead author of the highly regarded An ABC Manager’s Primer (Irwin, IMA, CAM-I, 1992.