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Cost management : a strategic emphasis / Edward J. Blocher [y otros tres]
Contributor(s): Blocher, Edward J
| Stout, David E | Juras, Paul E | Cokins, Gary.
Material type: 
TextPublisher: New York : McGraw-Hill, 2013Edition: Sexta edición.Description: xxvi, 929 páginas : ilustraciones ; 22 x 29 cm.ISBN: 9780071326193.Subject(s): Empresas -- Contabilidad -- Toma de decisiones | Compañías -- Contabilidad -- Toma de decisiones | Análisis de costos | Contabilidad de costos | Control de costos | Planificación estratégicaDDC classification: 658.1552 C837m 2013
Contents:
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
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 strategy 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
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
MANAGEMENT LEVEL CONTROL
18. Strategic performance measurement: cost centers, profit centers, and the balanced scorecard
19. Strategic performance measurement: investment centers
20. Management compensation, business analysis, and business valuation
| Item type | Current location | Collection | Call number | Copy number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|---|
| Libro (general) | Biblioteca Central UNIBE | General | 658.1552 C837m 2013 (Browse shelf) | Ej. 1 | Available | 190351 |
Incluye índice
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
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 strategy 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
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
MANAGEMENT LEVEL CONTROL
18. Strategic performance measurement: cost centers, profit centers, and the balanced scorecard
19. Strategic performance measurement: investment centers
20. Management compensation, business analysis, and business valuation