Cost management : a strategic emphasis /
Edward J. Blocher [y otros tres]
- Sexta edición
- New York : McGraw-Hill, 2013
- xxvi, 929 páginas : ilustraciones ; 22 x 29 cm
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
9780071326193
Empresas--Contabilidad--Toma de decisiones Compañías--Contabilidad--Toma de decisiones Análisis de costos Contabilidad de costos Control de costos Planificación estratégica