TY  - BOOK
AU  - Blocher, Edward J.
AU  - Juras, Paul E.
AU  - Smith, Steven
TI  - Cost management: A strategic emphasis 
SN  - 978-1-266-88376-7
U1  - BCir. 658.1552 
PY  - 2024///
CY  - New York
PB  - McGrawHill
KW  - Cost accounting
N1  - Includes glossary and index; Contents: Cost management and strategy--Implementing a 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: departments, joint products, and by-products--Cost estimation--Short-term planning: cost-volume-profit (CVP) analysis--Strategy and the master budget--Decision making with a strategic emphasis--Strategy and the analysis of capital investments--Cost planning for the product life cycle: target costing, theory of constraints, and strategic pricing--Operational performance measurement: sales, direct cost variances, and the role 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--Strategic peformance measurement: cost centers, profit centers, and the balanced scorecard--Strategic peformance measurement: investment centers and transfer pricing--Management compensation, business analysis, and business valuation
ER  -