Blocher E. Cost Management. A Strategic Emphasis 9ed 2022

Textbook in PDF format

Cost Management A Strategic Emphasis, by BlocherJurasSmith 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 - and 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.
Introduction to Strategy, Cost Management, and Cost Systems
Cost Management and Strategy
Implementing 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
Planning and Decision Making
Cost Estimation
Short-Term Profit 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-Level Control
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
Management-Level Control
Strategic Performance Measurement Cost Centers, Profit Centers, and the Balanced Scorecard
Strategic Performance Measurement Investment Centers and Transfer Pricing
Management Compensation, Business Analysis, and Business Valuation