Cost Management: A Strategic Emphasis

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Table of Contents

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PART ONE 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
PART TWO 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 Strategic 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
PART THREE 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
PART FOUR Management-Level Control
18 Strategic Performance Measurement: Cost Centers, Profit Centers, and the Balanced Scorecard
19 Strategic Performance Measurement: Investment Centers and Transfer Pricing
20 Management Compensation, Business Analysis, and Business Valuation