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  <titleInfo>
    <title>Cost management: a strategic emphasis</title>
  </titleInfo>
  <name type="personal">
    <namePart>Blocher, Edward J.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
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  </name>
  <name type="personal">
    <namePart>Stout,David E</namePart>
  </name>
  <name type="personal">
    <namePart>Cokins,Gary</namePart>
  </name>
  <name type="personal">
    <namePart>Juras,Pual E</namePart>
  </name>
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  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
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    <place>
      <placeTerm type="text">New York</placeTerm>
    </place>
    <publisher>McGraw-Hill/ Irwin</publisher>
    <dateIssued>2013</dateIssued>
    <edition>6th edition.</edition>
    <issuance>monographic</issuance>
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  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxvi, 929 p. : ill. ; 26 cm.</extent>
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  <tableOfContents>Contents: Part 1: Introduction to strategy, cost management -- Implementing strategy : the value chain, the balance scorecard, and the strategy -- Basic cost-management concepts -- Job costing -- actively-based costing and customer profitability -- Process costing -- Cost allocation: department,joint products , and by-product -- cost estimation -- Short-term profit planning: cost -volume - profit (CVP) analysis -- Strategy and the master budget -- Decision making with a strategy emphasis -- Strategy and the analysis of capital investments -- Cost planning for the product life-cycle : target costing, theory of constraints, and strategy pricing -- Operational performance :sales , direct-cost variance , and the rule of Nonfinancial performance measures -- Operational performance measurement : indirect-cost variances and resource capacity-management -- Operational performance measurement: further analysis of productivity and sales -- The management and control of quality -- Strategy performance measurement: cost centers, profit centers, and the balance scorecard -- Strategy performance measurement : investment centers               </tableOfContents>
  <note type="statement of responsibility">Edward J. Blocher , David E. Stout and Paul E. Juras.</note>
  <classification authority="lcc">HF5686.C8 B559(6e)</classification>
  <identifier type="isbn">9780078025532</identifier>
  <identifier type="isbn">0078025532</identifier>
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    <recordCreationDate encoding="marc">190722</recordCreationDate>
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