Blocher, Edward J. creator Stout,David E Cokins,Gary Juras,Pual E text xxu New York McGraw-Hill 2016 7th edition. monographic eng

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xxxi, 891 p. : ill. ; 26 cm. Contents: 1: Introduction to strategy, cost management and cost systems: Cost management and strategy -- Implementing strategy: the value chain, the balanced scorecard, and the strategy map -- Basic cost management concepts -- Job costing -- Activity-based costing and customer profitability analysis -- Process costing -- Cost allocation: department, joint products, and by-products -- 2. Planning and decision making: Cost estimation -- Short-term profit planning: cost-volume-profit (CVP) analysis -- Strategy and the master budget -- Decision making with a strategic a emphasis -- Strategy and the analysis of capital investments -- Cost planning for the product life cycle: target costing, theory of constraints and strategic pricing -- 3. Operational-level control: Operational performance measurement: sales, direct-cost variances, and the role of nonfinancial performance measures -- Operational performance measurement: indirect-cost variance and resource- capacity management -- Operational performance management: further analysis of productivity and sales -- The management and control of quality -- 4. Management-level control: Strategic performance measurement: cost centers, profit centers, and the balanced scorecard -- Strategic performance measurement: investment centers and transfer pricing -- Management management compensation, business analysis, and business valuation -- Edward J. Blocher , David E. Stout, Paul E. Juras and Gary Cokins. HF5686.C8 B55(7e) 9781259253096 1259253090 190722 20211122103910.0