Cost Management: A Strategic Emphasis, by Blocher/Stout/Juras/Cokins is dedicated to answering the question: Why Cost Management? Blocher et al. provide the 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,…mehr
Cost Management: A Strategic Emphasis, by Blocher/Stout/Juras/Cokins is dedicated to answering the question: Why Cost Management? Blocher et al. provide the 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. This message is reinforced by a dynamic author team, all four of whom have close ties to current cost management practice.
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Autorenporträt
Cokins, Gary Gary M. Cokins, CPIM, is an internationally recognized expert, speaker, and author in advanced cost management and performance improvement systems. He has received CAM-Is Robert A. Bonsack Award for Distinguished Contributions in Advanced Cost Management and was the lead author of the highly regarded An ABC Managers Primer (Irwin, IMA, CAM-I, 1992.
Inhaltsangabe
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
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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