內容簡介
內容簡介 1. New Coauthor: Steven D. Smith is an associate professor of accountancy and the Kristine V. and Randy J. Vest Fellow in the Marriott School of Business at Brigham Young University (BYU). Professor Smith's expertise is in the areas of management control systems, focusing on the provision of incentives and performance measurement. 2. The Real-World Focus boxes throughout the text take real organizations and demonstrate strategy in action and the role that cost management plays in supporting the organization's strategy. 3. The unique aspect of this book is that the strategic emphasis is integrated throughout the text, in contrast to other texts which treat it as an additional topic, if at all. As before, using strategy we focus on WHY we cover each topic (in addition to the WHAT and HOW), in contrast to most texts that focus only on the WHAT and HOW. 4. Applying Excel goes beyond plugging numbers into a template by providing students with an opportunity to build their own Excel worksheets and formulas. Students are then asked ""what if"" questions in which they analyze not only how related pieces of accounting data affect each other but why they do.
產品目錄
產品目錄 PART I: INTRODUCTION TO STRATEGY, COST MANAGEMENT, AND COST SYSTEMSCh 1 Cost Management and StrategyCh 2 Implementing Strategy: The Value Chain, the Balanced Scorecard, and the Strategy MapCh 3 Basic Cost Management ConceptsCh 4 Job CostingCh 5 Activity-Based Costing and Customer Profitability AnalysisCh 6 Process CostingCh 7 Cost Allocation: Departments, Joint Products, and By-ProductsPART II: PLANNING AND DECISION MAKINGCh 8 Cost EstimationCh 9 Short-Term Profit Planning: Cost-Volume-Profit (CVP) AnalysisCh10 Strategy and the Master BudgetCh11 Decision Making with a Strategic EmphasisCh12 Strategy and the Analysis of Capital InvestmentsCh13 Cost Planning for the Product Life Cycle: Target Costing, Theory of Constraints, and Strategic PricingPART III: OPERATIONAL-LEVEL CONTROLCh14 Operational Performance Measurement: Sales, Direct-Cost Variances, and the Role of Nonfinancial Performance MeasuresCh15 Operational Performance Measurement: Indirect Cost Variances and Resource-Capacity ManagementCh16 Operational Performance Measurement: Further Analysis of Productivity and SalesCh17 The Management and Control of QualityPART IV: MANAGEMENT-LEVEL CONTROLCh18 Strategic Performance Measurement: Cost Centers, Profit Centers, and the Balanced ScorecardCh19 Strategic Performance Measurement: Investment Centers and Transfer PricingCh20 Management Compensation, Business Analysis, and Business Valuation