Cost management: a strategic emphasis with olc and powerweb (3rd ed )

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Langue : Anglais
Couverture de l'ouvrage Cost management: a strategic emphasis with olc and powerweb (3rd ed )

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Cost Management: A Strategic Emphasis, by Blocher/Chen/Cokins/Lin 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 management in helping a firm or organization to succeed. This text aims to teach management concepts and methods, and how managers use cost management information to make better decisions and improve their company's competitiveness. In teaching these key management skills, the text takes on a strategic focus. It uncovers 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.
Part One: Introduction to Cost Management 1. Cost Management and Strategy 2. Implementing Strategy: The Balanced Scorecard and the Value Chain 3. Basic Cost Concepts 4. Job Order Costing 5. Activity-Based Costing and Management Part Two: Planning and Decision Making 6. Cost Elimination 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 Part Three: Process Costing and Cost Allocation 11. Process Costing 12. Cost Allocation: Service Departments and Joint Product Costs Part Four: Operational Control The Flexible Budget and Standard Costing: Direct Materials and Direct Labor 14. Standard Costing: Factory Overhead 15. Productivity, Marketing Effectiveness, and Strategic Profitability Analysis 16. Total Quality Management Part Five: Management Control 17. Management Control and Strategic Performance Measurement 18. Strategic Investment Units and Transfer Pricing Part Six: Advanced Topics in Cost Management 19. Management Compensation and Business Valuation 20. Capital Budgeting