Cost Management: A Strategic Emphasis - Rilegato

Cokins, Gary

Rilegato

ISBN 10: 0073526940 ISBN 13: 9780073526942

Casa editrice: McGraw-Hill Higher Education, 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:

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

Contenuti:

Cost Management: A Strategic Emphasis, 5, 2010

Part 1: Introduction to Strategy, Cost Management, and Cost Systems

Chapter 1: Cost Management and Strategy

Chapter 2: Implementing Strategy-The Value Chain, the Balanced Scorecard, and the Strategy Map

Chapter 3: Basic Cost-Management Concepts

Chapter 4: Job Costing

Chapter 5: Activity-Based Costing (ABC) and Customer Profitability Analysis

Chapter 6: Process Costing

Chapter 7: Cost Allocation: Departments, Joint Products, and By-Products

Part 2: Planning and Decision-Making

Chapter 8: Cost Estimation

Chapter 9: Profit Planning: Cost-Volume-Profit (CVP) Analysis

Chapter 10: Strategy and the Master Budget

Chapter 11: Decision-Making with a Strategic Emphasis

Chapter 12: Strategy and Long-Term Investment Analysis

Chapter 13: Cost Planning for the Product Life-Cycle: Target Costing, Theory of Constraints (TOC), and Strategic Pricing

Part 3: Operational-Level Control

Chapter 14: Operational Performance Measurement-Sales, Direct-Cost Variances, and the Role of Nonfinancial Performance Measures

Chapter 15: Operational Performance Measurement-Indirect Cost Variances and Resource-Capacity Planning

Chapter 16: Operational Performance Measurement-Further Analysis of Productivity and Sales Variances

Chapter 17: The Management and Control of Quality, Six-Sigma, and Lean Accounting

Part 4: Management-Level Control

Chapter 18: Strategic Performance Measurement-Cost Centers, Profit Centers, and the Balanced Scorecard (BSC)

Chapter 19: Strategic Performance Measurement: Investment Centers

Chapter 20: Management Compensation, Business Analysis, and Business Valuation

Su questa edizione

• Editore: McGraw-Hill Higher Education
• Data di pubblicazione: 2009
• ISBN 10: 0073526940
• ISBN 13: 9780073526942
• Rilegatura: Copertina rigida
• Numero edizione: 5
• Numero di pagine: 992