Cost Management: A Strategic Emphasis ISE

PART ONE: Introduction to Strategy, Cost Management, andCost Systems

Chapter: 1 Cost Management and Strategy

Chapter 2: Implementing Strategy: The Value Chain, theBalanced Scorecard, and the Strategy Map

Chapter 3: Basic Cost Management Concepts

Chapter 4: Job Costing

Chapter 5: Activity-Based Costing and Customer ProfitabilityAnalysis

Chapter 6: Process Costing

Chapter 7: Cost Allocation: Departments, Joint Products, andBy-Products

PART TWO: Planning and Decision Making

Chapter 8: Cost Estimation

Chapter 9: Short-Term Profit Planning: Cost-Volume-Profit(CVP) Analysis

Chapter 10: Strategy and the Master Budget

Chapter 11: Decision Making with a Strategic Emphasis

Chapter 12: Strategy and the Analysis of Capital Investments

Chapter 13: Cost Planning for the Product Life Cycle: TargetCosting, Theory of Constraints, and Strategic Pricing

PART THREE: Operational-Level Control

Chapter 14: Operational Performance Measurement: Sales,Direct Cost Variances, and the Role of Nonfinancial Performance Measures

Chapter 15: Operational Performance Measurement: IndirectCost Variances and Resource Capacity Management

Chapter 16: Operational Performance Measurement: FurtherAnalysis of Productivity and Sales

Chapter 17: The Management and Control of Quality

PART FOUR: Management-Level Control

Chapter 18: Strategic Performance Measurement: Cost Centers,Profit Centers, and the Balanced Scorecard

Chapter 19: Strategic Performance Measurement: InvestmentCenters and Transfer Pricing

Chapter 20: Management Compensation, Business Analysis, andBusiness Valuation

Cost Management: A Strategic Emphasis, by Blocher/Juras/Smith is dedicated to answering the question: Why Cost Management? It answers this question by providing cost-management tools and techniques needed to support an organization's competitiveness, improve its performance, and help the organization accomplish its strategy. The text is written to help students understand the broader role of cost accounting in helping an organization succeed - not just the measurement of costs. 

While the text does include coverage of traditional costing topics (e.g., job-order costing, process costing, service-department cost allocations, and accounting for joint and by-products), its primary strength is the linkage of these topics, as well as more contemporary topics, to an organization's strategy. And with Connect, an easy-to-use homework and learning management solution that embeds learning science and award-winning adaptive tools to improve student outcomes, instructors receive a course solution that includes high quality content and assessment paired with assignments that help students build the skills they need to succeed.