Le informazioni nella sezione "Riassunto" possono far riferimento a edizioni diverse di questo titolo.
PART ONEINTRODUCTION 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 and Customer Profitability Analysis
Chapter 6 Process Costing
Chapter 7 Cost Allocation: Departments, Joint Products, and By-Products
PART TWOPLANNING AND DECISION MAKING
Chapter 8 Cost Estimation
Chapter 9 Short-Term 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 the Analysis of Capital Investments
Chapter 13 Cost Planning for the Product Life Cycle: Target Costing, Theory of Constraints, and Strategic Pricing
PART THREEOPERATIONAL-LEVEL CONTROL
Chapter 14 Operational Performance Measurement: Sales, Direct-Cost Variances, and the Roleof Nonfinancial Performance Measures
Chapter 15 Operational Performance Measurement: Indirect-Cost Variances and Resource-Capacity Management
Chapter 16 Operational Performance Measurement: Further Analysis of Productivity and Sales
Chapter 17 The Management and Control of Quality
PART FOURMANAGEMENT-LEVEL CONTROL
Chapter 18 Strategic Performance Measurement: Cost Centers, Profit Centers, and the Balanced Scorecard
Chapter 19 Strategic Performance Measurement: Investment Centers
Chapter 20 Management Compensation, Business Analysis, and Business Valuation
GLOSSARY
INDEX
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