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Cost Management: A Strategic Emphasis
作  /  譯    者 : Edward J. Blocher,David E. Stout,Paul E. Juras,Steven D. Smith
I S B N -  13 : 9781260091724
I S B N -  10 : 1260091724
類             別: 成本會計
版             次: 8 版
年             份: 2019
規             格: 948 頁
出     版     商: McGraw Hill Education
教師教學配件: 教師資源光碟(PowerPoint/教師手冊/題庫)(教師專用)
     

1. New Coauthor: Steven D. Smith is an associate professor of accountancy and the Kristine V. and Randy J. Vest Fellow in the Marriott School of Business at Brigham Young University (BYU). Professor Smith's expertise is in the areas of management control systems, focusing on the provision of incentives and performance measurement.
2. The Real-World Focus boxes throughout the text take real organizations and demonstrate strategy in action and the role that cost management plays in supporting the organization's strategy.
3. The unique aspect of this book is that the strategic emphasis is integrated throughout the text, in contrast to other texts which treat it as an additional topic, if at all. As before, using strategy we focus on WHY we cover each topic (in addition to the WHAT and HOW), in contrast to most texts that focus only on the WHAT and HOW.
4. Applying Excel goes beyond plugging numbers into a template by providing students with an opportunity to build their own Excel worksheets and formulas. Students are then asked "what if" questions in which they analyze not only how related pieces of accounting data affect each other but why they do.

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 and Transfer Pricing
Ch20 Management Compensation, Business Analysis, and Business Valuation

作者:Edward J. Blocher
現職:University of North Carolina

作者:David E. Stout
現職:Villanova University

作者:Paul E. Juras
現職:Babson College

作者:Steven D. Smith
現職:Brigham Young University

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