Blocher, Edward J.
Cost management: a strategic emphasis. / Edward J. Blocher , David E. Stout and Paul E. Juras. - 6th edition. - New York : McGraw-Hill/ Irwin, 2013. - xxvi, 929 p. : ill. ; 26 cm.
Contents: Part 1: Introduction to strategy, cost management -- Implementing strategy : the value chain, the balance scorecard, and the strategy -- Basic cost-management concepts -- Job costing -- actively-based costing and customer profitability -- Process costing -- Cost allocation: department,joint products , and by-product -- cost estimation -- Short-term profit planning: cost -volume - profit (CVP) analysis -- Strategy and the master budget -- Decision making with a strategy emphasis -- Strategy and the analysis of capital investments -- Cost planning for the product life-cycle : target costing, theory of constraints, and strategy pricing -- Operational performance :sales , direct-cost variance , and the rule of Nonfinancial performance measures -- Operational performance measurement : indirect-cost variances and resource capacity-management -- Operational performance measurement: further analysis of productivity and sales -- The management and control of quality -- Strategy performance measurement: cost centers, profit centers, and the balance scorecard -- Strategy performance measurement : investment centers
9780078025532 0078025532
HF5686.C8 B559(6e)
Cost management: a strategic emphasis. / Edward J. Blocher , David E. Stout and Paul E. Juras. - 6th edition. - New York : McGraw-Hill/ Irwin, 2013. - xxvi, 929 p. : ill. ; 26 cm.
Contents: Part 1: Introduction to strategy, cost management -- Implementing strategy : the value chain, the balance scorecard, and the strategy -- Basic cost-management concepts -- Job costing -- actively-based costing and customer profitability -- Process costing -- Cost allocation: department,joint products , and by-product -- cost estimation -- Short-term profit planning: cost -volume - profit (CVP) analysis -- Strategy and the master budget -- Decision making with a strategy emphasis -- Strategy and the analysis of capital investments -- Cost planning for the product life-cycle : target costing, theory of constraints, and strategy pricing -- Operational performance :sales , direct-cost variance , and the rule of Nonfinancial performance measures -- Operational performance measurement : indirect-cost variances and resource capacity-management -- Operational performance measurement: further analysis of productivity and sales -- The management and control of quality -- Strategy performance measurement: cost centers, profit centers, and the balance scorecard -- Strategy performance measurement : investment centers
9780078025532 0078025532
HF5686.C8 B559(6e)