COST MANAGEMENT: A STRATEGIC EMPHASIS BLOCHER E. STOUT D. COKINS G. Księgarnia

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.

Edward Blocher is professor of accounting at the Kenan-Flagler Business School at the University of North Carolina. His undergraduate degree (economics) is from Rice University, his MBA from Tulane University, and his Ph.D. from the University of Texas at Austin. Professor Blocher presents regularly on strategic cost management at the national meetings of both the American Accounting Association (AAA) and the Institute of Management Accountants (IMA).

Table of Contents

Part 1: Introduction to Strategy, Cost Management, and Cost Systems

1: Cost Management and Strategy
2: Implementing Strategy?The Value Chain, the Balanced Scorecard, and the Strategy Map
3: Basic Cost-Management Concepts
4: Job Costing
5: Activity-Based Costing (ABC) and Customer Profitability Analysis
6: Process Costing
7: Cost Allocation: Departments, Joint Products, and By-Products

Part 2: Planning and Decision-Making

8: Cost Estimation
9: Profit Planning: Cost-Volume-Profit (CVP) Analysis
10: Strategy and the Master Budget
11: Decision-Making with a Strategic Emphasis
12: Strategy and Long-Term Investment Analysis
13: Cost Planning for the Product Life-Cycle: Target Costing, Theory of Constraints (TOC), and Strategic Pricing

Part 3: Operational-Level Control

14: Operational Performance Measurement?Sales, Direct-Cost Variances, and the Role of Nonfinancial Performance Measures
15: Operational Performance Measurement?Indirect Cost Variances and Resource-Capacity Planning
16: Operational Performance Measurement?Further Analysis of Productivity and Sales Variances
17: The Management and Control of Quality, Six-Sigma, and Lean Accounting

Part 4: Management-Level Control

18: Strategic Performance Measurement?Cost Centers, Profit Centers, and the Balanced Scorecard (BSC)
19: Strategic Performance Measurement: Investment Centers
20: Management Compensation, Business Analysis, and Business Valuation

960 pages, Paperback

Po otrzymaniu zamówienia poinformujemy,
czy wybrany tytuł polskojęzyczny lub anglojęzyczny jest aktualnie na półce księgarni.