000			01937nam a22002537a 4500
001			5026
003			OSt
005			20260107164514.0
007			ta
008			250912t2024 xxuaoc|dr|||| 001 0 eng d
020			_a978-1-266-88376-7
040			_cUM Bansalan College LIC
082			_aBCir. 658.1552 _bC823c
100			_aBlocher, Edward J. _94281
245			_aCost management : _bA strategic emphasis / _cby Edward J. Blocher, Paul E.Juras, and Steven Smith
260			_aNew York : _bMcGrawHill, _cc2024
300			_axxvii, 948 pages : _billustrated; _c28 cm.
500			_aIncludes glossary and index.
505			_aContents: 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.
650		0	_aCost accounting. _93680
700			_aJuras, Paul E. _918109
700			_aSmith, Steven _918110
942			_2ddc _cBC
999			_c11081 _d11081