TY - BOOK AU - Blocher,Edward AU - Chen,Kung H. AU - Lin,W.Thomas TI - Cost management : a strategic emphasis. SN - 0070059160 AV - HF5686.C8B559 U1 - 658.15/52 21 PY - 1999/// CY - Boston PB - Irwin/McGraw-Hill KW - Cost accounting KW - Managerial accounting N1 - 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 ER -