Cost management : a strategic emphasis / Edward J. Blocher, University of North Carolina at Chapel Hill, Kenan-Flagler Business School, Paul E. Juras, Babson Colleg, Accountancy and Law Divison, Steven D. Smith, Brigham Young University, Marriott School of Business.

By: Blocher, Edward [author.]
Contributor(s): Juras, Paul E [author.] | Smith, Steven D. (Steven Darby) [author.]
Language: English Publisher: New York, NY : McGraw Hill LLC, {2024]Copyright date: ©2024Edition: 2024 releaseDescription: xxvi, 966 pages : color illustrations; 28 cmContent type: text Media type: unmediated Carrier type: volumeISBN: 9781266883767; 9781264860708Subject(s): Cost accounting | Managerial accountingDDC classification: 658.15/52 LOC classification: HF5686.C8 | B559 2024
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
Summary: "The 2024 release of Cost Management builds upon data analytics and visualization with additional assignments using Applying Tableau in Connect. This includes video and text instruction, assignment material, and feedback using cases developed for both programs. These cases and assignments provide vital training and development in one of the most important emerging aspects of management: using technology to navigate and analyze large data sets and facilitating a clear understanding of data insights with effective visualization tools"-- Provided by publisher.
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Includes index.

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

"The 2024 release of Cost Management builds upon data analytics and visualization with additional assignments using Applying Tableau in Connect. This includes video and text instruction, assignment material, and feedback using cases developed for both programs. These cases and assignments provide vital training and development in one of the most important emerging aspects of management: using technology to navigate and analyze large data sets and facilitating a clear understanding of data insights with effective visualization tools"-- Provided by publisher.

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