000			01816nam a22002417a 4500
003			OSt
005			20211007133717.0
008			190722b xxu||||| |||| 00| 0 eng d
020			_a9780078025532
020			_a0078025532
040			_cLC
050			_aHF5686.C8 B559(6e)
100			_aBlocher, Edward J.
245			_aCost management: a strategic emphasis. / _cEdward J. Blocher , David E. Stout and Paul E. Juras.
250			_a6th edition.
260			_aNew York : _bMcGraw-Hill/ Irwin, _c2013.
300			_axxvi, 929 p. : _bill. ; _c26 cm.
505			_aContents: 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
700			_aStout,David E
700			_aCokins,Gary
700			_aJuras,Pual E
942			_2lcc _cBK
999			_c6786 _d14286