TY  - BOOK
AU  - Blocher,Edward J.
AU  - Juras,Paul E.
AU  - Smith,Steven D.
TI  - Cost Management: : A Strategic Emphasis
SN  - 9781266883767
U1  - 658.15 23
PY  - 2024///
CY  - New York
PB  - McGraw Hill
KW  - Cost Management
N1  - Includes index; Includes bibliographic references in the contents; PART ONE: 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 and Customer Profitability Analysis 
 6 Process Costing 
 7 Cost Allocation Departments, Joint Products, and By-Products 
PART TWO: Planning and Decision Making 
 8 Cost Estimation 
 9 Short-Term Profit Planning Cost-Volume-Profit (CVP) Analysis 
 10 Strategy and the Master Budget 
 11 Decision Making with a Strategic Emphasis 
 12 Strategy and the Analysis of Capital Investments 
 13 Cost Planning for the Product Life Cycle Target Costing, Theory of Constraints, and Strategic Pricing 
PART THREE: 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 Management 
 16 Operational Performance Measurement Further Analysis of Productivity and Sales 
 17 The Management and Control of Quality 
PART FOUR: Management-Level Control 
 18 Strategic Performance Measurement Cost Centers, Profit Centers, and the Balanced Scorecard  
 19 Strategic Performance Measurement Investment Centers and Transfer Pricing
 20 Management Compensation, Business Analysis, and Business Valuation
; Cost Management: A Strategic Emphasis, by Blocher/Juras/Smith is dedicated to answering the question: Why Cost Management? It answers this question by providing cost-management tools and techniques needed to support an organization's competitiveness, improve its performance, and help the organization accomplish its strategy. The text is written to help students understand the broader role of cost accounting in helping an organization succeed - and not just the measurement of costs. While the text does include coverage of traditional costing topics (e.g., job-order costing, process costing, service-department cost allocations, and accounting for joint and by-products), its primary strength is the linkage of these topics, as well as more contemporary topics, to an organization's strategy.
ER  -