000			03204nam a22003137a 4500
003			EG-NcFUE
005			20260211133555.0
008			251214s2024 ua|ado|| |||| 00| 0 eng d
020			_a9781266883767
040			_beng
043			_aua
082		4	_223 _a658.15 _bBEC
100	1		_aBlocher, Edward J. _911259 _eauthor.
245	1		_aCost Management: _bA Strategic Emphasis/ _cEdward J. Blocher, Paul E. Juras, Steven D. Smith.
250			_aISE.
264		1	_aNew York: _bMcGraw Hill, _c©2024.
300			_a966 pages: _billustrations; _c25 cm.
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
500			_aIncludes index
504			_aIncludes bibliographic references in the contents.
505			_aPART 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
505			_aCost 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.
650	1	4	_aCost Management. _934217
700	1		_aJuras, Paul E. _934218 _ejoint author.
700	1		_aSmith, Steven D. _934219 _ejoint author.
942			_2ddc _cBK
999			_c13609 _d13609