Cost Management - David Stout

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Résumé :
Cost Management: A Strategic Emphasis, by Blocher/Stout/Juras/Cokins is dedicated to answering the question: Why Cost Management? Blocher et al. provide the 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. This message is reinforced by a dynamic author team, all four of whom have close ties to current cost management practice.

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Biographie:
Edward J. Blocher is an emeritus professor of accounting at the Kenan-Flagler Business School at the University of North Carolina at Chapel Hill. His undergraduate degree (economics) is from Rice University, his MBA from Tulane University, and his Ph.D. from the University of Texas at Austin. Professor Blocher has presented regularly on strategic cost management at the national meetings of both the American Accounting Association (AAA) and the Institute of Management Accountants (IMA).
While he is involved in a number of accounting organizations, Professor Blocher has been most continually active in the IMA, where he has been a member of the IMAs Research Foundation. He is a certified management accountant (CMA), has taught review courses for the CMA exam, and has served on the IMAs national education committee. He has supervised or participated in the direction of several doctoral students, many of whom prepared dissertations in management accounting. Professor Blocher is also the author or co-author of several articles in management accounting and in other areas of accounting and has served as associate editor and reviewer for a number of accounting journals. He has a 2009 article in Issues in Accounting Education on the topic of teaching strategic cost management.
Putting research and teaching into practice is important to Professor Blocher, who has worked closely with other firms and organizations in developing products, publications, and teaching materials. He was a member of the task force for the IMA that developed a new definition of management accounting in 2008. From 20102014, he served as a member of the joint curriculum task force of the Management Accounting Section (MAS) of the AAA and the IMA, which was charged with the responsibility of developing curriculum recommendations for accounting education. The task force has two recent publications in Issues in Accounting Education. Also, he has provided expert testimony and has consulted with a number of organizations regarding cost management matters.

Sommaire:

PART ONEINTRODUCTION TO STRATEGY, COST MANAGEMENT, AND COST SYSTEMS

Chapter 1 Cost Management and Strategy

Chapter 2 Implementing Strategy: The Value Chain, the Balanced Scorecard, and the Strategy Map

Chapter 3 Basic Cost Management Concepts

Chapter 4 Job Costing

Chapter 5 Activity-Based Costing and Customer Profitability Analysis

Chapter 6 Process Costing

Chapter 7 Cost Allocation: Departments, Joint Products, and By-Products

PART TWOPLANNING AND DECISION MAKING

Chapter 8 Cost Estimation

Chapter 9 Short-Term Profit Planning: Cost-Volume-Profit (CVP) Analysis

Chapter 10 Strategy and the Master Budget

Chapter 11 Decision Making with a Strategic Emphasis

Chapter 12 Strategy and the Analysis of Capital Investments

Chapter 13 Cost Planning for the Product Life Cycle: Target Costing, Theory of Constraints, and Strategic Pricing

PART THREEOPERATIONAL-LEVEL CONTROL

Chapter 14 Operational Performance Measurement: Sales, Direct-Cost Variances, and the Roleof Nonfinancial Performance Measures

Chapter 15 Operational Performance Measurement: Indirect-Cost Variances and Resource-Capacity Management

Chapter 16 Operational Performance Measurement: Further Analysis of Productivity and Sales

Chapter 17 The Management and Control of Quality

PART FOURMANAGEMENT-LEVEL CONTROL

Chapter 18 Strategic Performance Measurement: Cost Centers, Profit Centers, and the Balanced Scorecard

Chapter 19 Strategic Performance Measurement: Investment Centers

Chapter 20 Management Compensation, Business Analysis, and Business Valuation

GLOSSARY

INDEX