Cost management : a strategic emphasis. /
Edward Blocher, Kung H. Chen, Thomas W. Lin.
- Boston : Irwin/McGraw-Hill, 1999.
- xxvi, 854 p. : ill. (some col.) ; 28 cm.
Includes indexes.
Contents: Introduction to cost management: Cost management: an overview -- Strategic analysis and strategic cost management -- Cost drivers and basic cost concepts -- Contemporary cost management concepts: Activity-based costing and management -- Target costing, theory of constraints and life-cycle costing -- Total quality management -- Management planning and decision making: Cost estimation -- Cost-volume-profit analysis -- Strategy and the master budget -- Decision making with srategic emphasis -- Capital budgeting -- Cost management systems: Job costing -- Process costing -- Cost allocation: service departments and joint product costs -- Cost accounting and operational control -- The Flexible budget and standard costing: direct materials and direct labor -- Standard costing: factory overhead -- Managing productivity and marketing effectiveness -- Management control: Management control and strategic performance measurement -- Strategic investment units and transfer pricing -- Management compensation and the evaluation of the firm.