Table Of Content
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
Synopsis
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. New to the 7th edition is McGraw-Hill Connect , a digital teaching and learning platform forhomework completion and review that helps improve student performance over avariety of critical outcomes while aiding instructor grading and assessmentefficiency. Housed within Connect, SmartBook is an adaptivestudy tool that helps identify specific topics and learning objectivesindividual students need to study. As students read, SmartBook assesscomprehension and dynamically highlights where they need to focus more. Theresult is that students are more engaged with course content, can betterprioritize their time, and come to class ready to participate., 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. New to the 7th edition is McGraw-Hill Connect , a digital teaching and learning platform for home work completion and review that helps improve student performance over a variety of critical outcomes while aiding instructor grading and assessment efficiency. Housed within Connect, SmartBook is an adaptive study tool that helps identify specific topics and learning objectives individual students need to study. As students read, SmartBook assess comprehension and dynamically highlights where they need to focus more. The result is that students are more engaged with course content, can better prioritize their time, and come to class ready to participate.
