000			01977cam a2200301 a 4500
001			4505257
003			OSt
005			20210414114027.0
008			980608s1998 ilua 001 0 eng
010			_a 98008633
020			_a0070059160
040			_aDLC _cDLC _dDLC
050	0	0	_aHF5686.C8B559
082	0	0	_a658.15/52 _221
100	1		_aBlocher, Edward.
245	1	0	_aCost management : a strategic emphasis. / _cEdward Blocher, Kung H. Chen, Thomas W. Lin.
260			_aBoston : _bIrwin/McGraw-Hill, _c1999.
300			_axxvi, 854 p. : _bill. (some col.) ; _c28 cm.
500			_aIncludes indexes.
505			_aContents: 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.
650		0	_aCost accounting.
650		0	_aManagerial accounting.
700	1		_aChen, Kung H.
700	1		_aLin, W. Thomas.
906			_a7 _bcbc _corignew _d1 _eocip _f19 _gy-gencatlg
942			_2lcc _cBK
999			_c1458 _d8958