000			02116nam a22002537a 4500
003			OSt
005			20211122103910.0
008			190722b xxu||||| |||| 00| 0 eng d
020			_a9781259253096
020			_a1259253090
040			_cLC
050			_aHF5686.C8 B55(7e)
100			_aBlocher, Edward J.
245			_aCost management: a strategic emphasis. / _cEdward J. Blocher , David E. Stout, Paul E. Juras and Gary Cokins.
250			_a7th edition.
260			_aNew York: _bMcGraw-Hill, _c2016.
300			_axxxi, 891 p. : _bill. ; _c26 cm.
505			_aContents: 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 --
650			_2Cost management
700			_aStout,David E
700			_aCokins,Gary
700			_aJuras,Pual E
942			_2lcc _cBK
999			_c8063 _d15563