TY  - BOOK
AU  - Blocher,Edward
AU  - Juras,Paul E.
AU  - Smith,Steven D.
TI  - Cost management: a strategic emphasis 
SN  - 9781266883767
AV  - HF5686.C8 B559 2024
U1  - 658.15/52 23/eng/20231114
PY  - 2024///
CY  - New York, NY
PB  - McGraw Hill
KW  - Cost accounting
KW  - Managerial accounting
N1  - Includes index; PART ONE: Introduction to Strategy, Cost Management, and Cost Systems 
 1 Cost Management and Strategy 
 2 Implementing Strategy The Value Chain, the Balanced Scorecard, and the Strategy Map 
 3 Basic Cost Management Concepts 
 4 Job Costing 
 5 Activity-Based Costing and Customer Profitability Analysis 
 6 Process Costing 
 7 Cost Allocation Departments, Joint Products, and By-Products 
PART TWO: Planning and Decision Making 
 8 Cost Estimation 
 9 Short-Term Profit Planning Cost-Volume-Profit (CVP) Analysis 
 10 Strategy and the Master Budget 
 11 Decision Making with a Strategic Emphasis 
 12 Strategy and the Analysis of Capital Investments 
 13 Cost Planning for the Product Life Cycle Target Costing, Theory of Constraints, and Strategic Pricing 
PART THREE: Operational-Level Control 
 14 Operational Performance Measurement Sales, Direct Cost Variances, and the Role of Nonfinancial Performance Measures 
 15 Operational Performance Measurement Indirect Cost Variances and Resource Capacity Management 
 16 Operational Performance Measurement Further Analysis of Productivity and Sales 
 17 The Management and Control of Quality 
PART FOUR: Management-Level Control 
 18 Strategic Performance Measurement Cost Centers, Profit Centers, and the Balanced Scorecard  
 19 Strategic Performance Measurement Investment Centers and Transfer Pricing
 20 Management Compensation, Business Analysis, and Business Valuation 


N2  - "The 2024 release of Cost Management builds upon data analytics and visualization with additional assignments using Applying Tableau in Connect. This includes video and text instruction, assignment material, and feedback using cases developed for both programs. These cases and assignments provide vital training and development in one of the most important emerging aspects of management: using technology to navigate and analyze large data sets and facilitating a clear understanding of data insights with effective visualization tools"--
ER  -