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    Kívánságlista
    Cost Management: A Strategic Emphasis

    Cost Management: A Strategic Emphasis by Cokins, Gary;

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    A termék adatai:

    • Kiadás sorszáma 6
    • Kiadó McGraw-Hill
    • Megjelenés dátuma 2012. december 16.

    • ISBN 9780071326193
    • Kötéstípus Puhakötés
    • Terjedelem0 oldal
    • Méret 278x219x33 mm
    • Súly 2 g
    • Nyelv angol
    • 0

    Kategóriák

    Hosszú leírás:

    Cost Management: A Strategic Emphasis, by Blocher/Stout/Juras/Cokins is dedicated to answering the question: Why Cost Management? Blocher et al. provide the cost-management tools and techniques needed to support an organization's competitiveness, improve its performance, and help the organization accomplish its strategy. The text is written to help students understand the broader role of cost accounting in helping an organization succeed - and not just the measurement of costs. While the text does include coverage of traditional costing topics (e.g., job-order costing, process costing, service-department cost allocations, and accounting for joint and by-products), its primary strength is the linkage of these topics, as well as more contemporary topics, to an organization's strategy. This message is reinforced by a dynamic author team, all four of whom have close ties to current cost management practice.

    Cost Management: A Strategic Emphasis, by Blocher/Stout/Juras/Cokins is dedicated to answering the question: Why Cost Management? Blocher et al. provide the cost-management tools and techniques needed to support an organization's competitiveness, improve its performance, and help the organization accomplish its strategy. The text is written to help students understand the broader role of cost accounting in helping an organization succeed - and not just the measurement of costs. While the text does include coverage of traditional costing topics (e.g., job-order costing, process costing, service-department cost allocations, and accounting for joint and by-products), its primary strength is the linkage of these topics, as well as more contemporary topics, to an organization's strategy. This message is reinforced by a dynamic author team, all four of whom have close ties to current cost management practice.

    Több

    Tartalomjegyzék:

    PART ONEINTRODUCTION TO STRATEGY, COST MANAGEMENT, AND COST SYSTEMS

    Chapter 1 Cost Management and Strategy

    Chapter 2 Implementing Strategy: The Value Chain, the Balanced Scorecard, and the Strategy Map

    Chapter 3 Basic Cost Management Concepts

    Chapter 4 Job Costing

    Chapter 5 Activity-Based Costing and Customer Profitability Analysis

    Chapter 6 Process Costing

    Chapter 7 Cost Allocation: Departments, Joint Products, and By-Products

    PART TWOPLANNING AND DECISION MAKING

    Chapter 8 Cost Estimation

    Chapter 9 Short-Term Profit Planning: Cost-Volume-Profit (CVP) Analysis

    Chapter 10 Strategy and the Master Budget

    Chapter 11 Decision Making with a Strategic Emphasis

    Chapter 12 Strategy and the Analysis of Capital Investments

    Chapter 13 Cost Planning for the Product Life Cycle: Target Costing, Theory of Constraints, and Strategic Pricing

    PART THREEOPERATIONAL-LEVEL CONTROL

    Chapter 14 Operational Performance Measurement: Sales, Direct-Cost Variances, and the Roleof Nonfinancial Performance Measures

    Chapter 15 Operational Performance Measurement: Indirect-Cost Variances and Resource-Capacity Management

    Chapter 16 Operational Performance Measurement: Further Analysis of Productivity and Sales

    Chapter 17 The Management and Control of Quality

    PART FOURMANAGEMENT-LEVEL CONTROL

    Chapter 18 Strategic Performance Measurement: Cost Centers, Profit Centers, and the Balanced Scorecard

    Chapter 19 Strategic Performance Measurement: Investment Centers

    Chapter 20 Management Compensation, Business Analysis, and Business Valuation

    GLOSSARY

    INDEX

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