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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 organisation's competitiveness, improve its performance, and help the organisation accomplish its strategy. The text is written to help students understand the broader role of cost accounting in helping an organisation 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 organisation's strategy. This message is reinforced by a dynamic author team, all four of whom have close ties to current cost management practice.
作者簡介
Edward J. Blocher
現職：University of North Carolina
David E. Stout
現職：Youngstown State University
Paul E. Juras
現職：Babson College
Gary Cokins
現職：University of North Carolina"
PART I: INTRODUCTION TO STRATEGY, COST MANAGEMENT, AND COST SYSTEMS
Ch 1 Cost Management and Strategy
Ch 2 Implementing Strategy: The Value Chain, the Balanced Scorecard, and the Strategy Map
Ch 3 Basic Cost Management Concepts
Ch 4 Job Costing
Ch 5 Activity-Based Costing and Customer Profitability Analysis
Ch 6 Process Costing
Ch 7 Cost Allocation: Departments, Joint Products, and By-Products
PART II: PLANNING AND DECISION MAKING
Ch 8 Cost Estimation
Ch 9 Short-Term Profit Planning: Cost-Volume-Profit (CVP) Analysis
Ch10 Strategy and the Master Budget
Ch11 Decision Making with a Strategic Emphasis
Ch12 Strategy and the Analysis of Capital Investments
Ch13 Cost Planning for the Product Life Cycle: Target Costing, Theory of Constraints, and Strategic Pricing
PART III: OPERATIONAL-LEVEL CONTROL
Ch14 Operational Performance Measurement: Sales, Direct-Cost Variances, and the Role of Nonfinancial Performance Measures
Ch15 Operational Performance Measurement: Indirect-Cost Variances and Resource-Capacity Management
Ch16 Operational Performance Measurement: Further Analysis of Productivity and Sales
Ch17 The Management and Control of Quality
PART IV: MANAGEMENT-LEVEL CONTROL
Ch18 Strategic Performance Measurement: Cost Centers, Profit Centers, and the Balanced Scorecard
Ch19 Strategic Performance Measurement: Investment Centers
Ch20 Management Compensation, Business Analysis, and Business Valuation"
