Cost Management: A Strategic Emphasis - Brossura

Blocher, Edward; Stout, David; Cokins, Gary

Brossura

ISBN 10: 0071267484 ISBN 13: 9780071267489

Casa editrice: McGraw-Hill Education / Asia, 2009

Riassunto

Cost Management: A Strategic Emphasis, by Blocher/Stout/Cokins is the first cost accounting text to offer integrated coverage of strategic management topics in cost accounting. The text is written to help students understand more about management and the role of cost accounting in helping an organization succeed. This text aims to teach management concepts and methods, also to demonstrate how managers use cost management information to make better decisions and improve their organization’s competitiveness. In teaching these key management skills, the text takes on a strategic focus. It addresses issues such as: How does a firm compete? What type of cost management information is needed for a firm to succeed? How does the management accountant develop and present this information? This text helps students learn why, when, and how cost information is used to make effective decisions that lead a firm to success.

Su questo libro

L'autore:

Edward J. Blocher is an emeritus professor of accounting at the Kenan-Flagler Business School at the University of North Carolina at Chapel Hill. His undergraduate degree (economics) is from Rice University, his MBA from Tulane University, and his Ph.D. from the University of Texas at Austin. Professor Blocher has presented regularly on strategic cost management at the national meetings of both the American Accounting Association (AAA) and the Institute of Management Accountants (IMA).
While he is involved in a number of accounting organizations, Professor Blocher has been most continually active in the IMA, where he has been a member of the IMAs Research Foundation. He is a certified management accountant (CMA), has taught review courses for the CMA exam, and has served on the IMAs national education committee. He has supervised or participated in the direction of several doctoral students, many of whom prepared dissertations in management accounting. Professor Blocher is also the author or co-author of several articles in management accounting and in other areas of accounting and has served as associate editor and reviewer for a number of accounting journals. He has a 2009 article in Issues in Accounting Education on the topic of teaching strategic cost management.
Putting research and teaching into practice is important to Professor Blocher, who has worked closely with other firms and organizations in developing products, publications, and teaching materials. He was a member of the task force for the IMA that developed a new definition of management accounting in 2008. From 20102014, he served as a member of the joint curriculum task force of the Management Accounting Section (MAS) of the AAA and the IMA, which was charged with the responsibility of developing curriculum recommendations for accounting education. The task force has two recent publications in Issues in Accounting Education. Also, he has provided expert testimony and has consulted with a number of organizations regarding cost management matters.

David E. Stout is currently the Director of the Master of Accounting (MAcc) programs at Villanova University. From 2003-2017 David was the John S. and Doris M. Andrews Professor of Accounting at Youngstown State University. Previously, he was the John M. Cooney Professor of Accounting at Villanova University. Prior to this, he served as a faculty member at Rider University. David earned his Ph.D. in accounting (1982) from the Katz Graduate School of Business, University of Pittsburgh. He served previously as editor of Issues in Accounting Education and as editor-in-chief of the Journal of Accounting Education. Professor Stout has published over 100 articles in professional and academic journals, including Advances in Accounting Education, Issues in Accounting Education, the Journal of Accounting Education, The Accounting Educators Journal, Advances in International Accounting, Behavioral Research in Accounting (BRIA), The CPA Journal, Educational and Psychological Measurement, the IMA Educational Case Journal, Managerial Finance, Management Accounting, Management Accounting Quarterly, Financial Practice and Education, Strategic Finance, and Advances in Accounting. David is past president of the Teaching, Learning & Curriculum (TLC) Section of the AAA, past president of the Academy of Business Education (ABE), and past president of the Ohio Region, American Accounting Association (AAA). During the period 20112014, he served as a member of the AAA Board of Directors. In 2007, he received the R. Lee Brummet Award for Distinguished Accounting Educators, Institute of Management Accountants (IMA), and the Ohio Outstanding Accounting Educator Award, which is co-sponsored by the Ohio Society of CPAs and the AAAs Ohio Region. In 2008, David received the Distinguished Achievement in Accounting Education Award from the AICPA, and the Distinguished Service Award for Educators given by the IMA. Also in 2008, David was inducted into the Hall of Honor, TLC Section of the AAA and was selected by Ohio Magazine as one of Ohios Outstanding College and University Teachers. In 2012, he was a co-recipient of the Jim Bulloch Award for Innovations in Management Accounting Education, an award given annually by the Management Accounting Section (MAS) of the AAA and sponsored by the Institute of Management Accountants (IMA). In 2015, Professor Stout was the recipient of the 2015 American Accounting Association (AAA) Outstanding Educator Award. From 20102016, he served as a member of the joint curriculum task force of the Management Accounting Section (MAS) of the AAA and the IMA, which was charged with the responsibility of developing curricular recommendations for accounting education. In 2016, David received the Lifetime Service Award from the AAA for his contributions to accounting education. In 2017, he received the AAA Ohio Region President's Award for Lifetime Exemplary service to the region.

Gary M. Cokins, CPIM, is an internationally recognized expert, speaker, and author in advanced cost management and performance improvement systems. He has received CAM-Is Robert A. Bonsack Award for Distinguished Contributions in Advanced Cost Management and was the lead author of the highly regarded An ABC Managers Primer (Irwin, IMA, CAM-I, 1992.

Contenuti:

Part 1: Introduction to Strategy, Cost Management, and Cost Systems
1: Cost Management and Strategy
2: Implementing Strategy—The Value Chain, the Balanced Scorecard, and the Strategy Map
3: Basic Cost-Management Concepts
4: Job Costing
5: Activity-Based Costing (ABC) and Customer Profitability Analysis
6: Process Costing
7: Cost Allocation: Departments, Joint Products, and By-Products
Part 2: Planning and Decision-Making
8: Cost Estimation
9: Profit Planning: Cost-Volume-Profit (CVP) Analysis
10: Strategy and the Master Budget
11: Decision-Making with a Strategic Emphasis
12: Strategy and Long-Term Investment Analysis
13: Cost Planning for the Product Life-Cycle: Target Costing, Theory of Constraints (TOC), and Strategic Pricing
Part 3: Operational-Level Control
14: Operational Performance Measurement—Sales, Direct-Cost Variances, and the Role of Nonfinancial Performance Measures
15: Operational Performance Measurement—Indirect Cost Variances and Resource-Capacity Planning
16: Operational Performance Measurement—Further Analysis of Productivity and Sales Variances
17: The Management and Control of Quality, Six-Sigma, and Lean Accounting
Part 4: Management-Level Control
18: Strategic Performance Measurement—Cost Centers, Profit Centers, and the Balanced Scorecard (BSC)
19: Strategic Performance Measurement: Investment Centers
20: Management Compensation, Business Analysis, and Business Valuation

Su questa edizione

• Editore: McGraw-Hill Education / Asia
• Data di pubblicazione: 2009
• ISBN 10: 0071267484
• ISBN 13: 9780071267489
• Rilegatura: Copertina flessibile
• Numero edizione: 5
• Numero di pagine: 960