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Cost Management : A Strategic Emphasis, 4/e

Edward J Blocher, University of North Carolina-Chapel Hill
David E Stout, Youngstown State University
Gary Cokins, SAS/Worldwide Strategy
Kung H Chen, University of Nebraska

ISBN: 0073128155
Copyright year: 2008

Table of Contents



PART ONE: INTRODUCTION TO COST MANAGEMENT
1: Cost Management and Strategy: An Overview
2: Implementing Strategy: The Balanced Scorecard and the Value Chain
3: Basic Cost Management Concepts
4: Job Costing
5: Activity-Based Costing and Management

PART TWO: MANAGEMENT PLANNING AND DECISION MAKING
6: Cost Estimation
7: Cost-Volume-Profit Analysis
8: Strategy and the Master Budget
9: Decision Making with Relevant Costs and a Strategic Emphasis
10: Cost Planning For The Product Life Cycle: Target Costing, Theory Of Constraints, and Strategic Pricing

PART THREE: PROCESS COSTING AND COST ALLOCATION
11: Process Costing
12: Cost Allocation: Service Departments and Joint Product Costs

PART FOUR: OPERATIONAL CONTROL
13: The Flexible Budget and Standard Costing: Direct Materials and Direct Labor
14: The Flexible Budget: Factory Overhead
15: The Flexible Budget: Further Analysis of Productivity and Sales
16: The Management and Control of Quality

PART FIVE: MANAGEMENT CONTROL
17: Management Control and Strategic Performance Measurement
18: Strategic Investment Units and Transfer Pricing

PART SIX: ADVANCED TOPICS IN COST MANAGEMENT
19. Management Compensation, Business Analysis, and Business Valuation
20. Capital Budgeting

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