Cost Management: A Strategic Emphasis ISE
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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