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.
Table of Contents
Part One: Introduction to Cost Management
1. Cost Management and Strategy
2. Implementing Strategy: The Balanced Scorecard and the Value Chain
3. Basic Cost Concepts
4. Job Order Costing
5. Activity-Based Costing and Management
Part Two: Planning and Decision Making
6. Cost Elimination
7. Cost-Volume-Profit Analysis
8. Strategy and the Master Budget
9. Decision Making with Relevant Costs and a Strategic Emphasis
10. Cost Planning for the Product Life Cycle: Target Costing, Theory
Part Three: Process Costing and Cost Allocation
11. Process Costing
12. Cost Allocation: Service Departments and Joint Product Costs
Part Four: Operational Control
The Flexible Budget and Standard Costing: Direct Materials and Direct Labor
14. Standard Costing: Factory Overhead
15. Productivity, Marketing Effectiveness, and Strategic Profitability Analysis
16. Total Quality Management
Part Five: Management Control
17. Management Control and Strategic Performance Measurement
18. Strategic Investment Units and Transfer Pricing
Part Six: Advanced Topics in Cost Management
19. Management Compensation and Business Valuation
20. Capital Budgeting