Edward Blocher; David Edward Stout; Gary Cokins
|描述：||xxv, 961 pages : illustrations ; 28 cm|
|内容：||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|
|责任：||Edward J. Blocher, David E. Stout, Gary Cokins.|
Offers integrated coverage of strategic management topics in cost accounting. This text helps students understand about management and the role of cost accounting in helping an organization succeed. It teaches management concepts and methods, demonstrating how managers use cost management information to make better decisions.