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  <titleInfo>
    <title>Study guide for use with cost management: a strategic emphasis</title>
  </titleInfo>
  <name type="personal">
    <namePart>Blocher, Edward J.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Chen, Kung H.</namePart>
  </name>
  <name type="personal">
    <namePart>Lin, Thomas W.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">New York</placeTerm>
    </place>
    <publisher>McGraw Hill</publisher>
    <dateIssued>c2002</dateIssued>
    <edition>2nd ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>v, 330 p.: ill.; 27cm.</extent>
  </physicalDescription>
  <tableOfContents>Contents: Cost management: an overview -- Strategic analysis and strategic cost management -- Basic cost concepts -- Activity-based costing and management -- Target costing: theory of constraints, and life-cycle costing -- Total quality management -- Cost estimation -- Cost-volume-profit analysis -- Strategy and the master budget -- Decision making with relevant costs and strategic analysis -- Capital budgeting -- Job costing -- Process costing -- Cost allocation: service departments and joint product costs -- The Flexible budget and standard costing: direct materials and direct labor -- Standard costing: factory overhead -- Managing marketing effectiveness, productivity, and customer profitability -- Management control and strategic performance measurement -- Strategic investment units and transfer pricing -- Management compensation and business valuation.</tableOfContents>
  <note type="statement of responsibility">Edward J. Blocher, Kun H. Chen and Thomas W. Lin</note>
  <subject>
    <topic>Management accounting</topic>
  </subject>
  <classification authority="lcc">HF5686.C8 B62</classification>
  <identifier type="isbn">0072405066</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">120606</recordCreationDate>
  </recordInfo>
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