cost accounting

Cost Management: A Strategic Emphasis

Edward Blocher, David Stout, Gary Cokins and Kung Chen



1  Cost Management and Strategy: An Overview

2  Implementing Strategy: The Balanced Scorecard and the Value Chain

3  Basic Cost Management Concepts

Product and Period Costs
Cost Behavior:  Fixed and Variable
Mixed Costs

4  Job Costing

Job Order Costing

5  Activity-Based Costing and Management

Activity Based Costing

6  Cost Estimation

 Job Order Costing

7  Cost-Volume-Profit Analysis

Cost Volume Profit Analysis

8  Strategy and the Master Budget

Comprehensive Master Budget

9  Decision Making with Relevant Costs and a Strategic Emphasis

Short Term Decision Making

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

11  Process Costing

Process Costing
Process Costing – Spoilage

12  Cost Allocation: Service Departments and Joint Product Costs

Allocating Costs – Responsibility Accounting
Joint Products – By Products

13  The Flexible Budget and Standard Costing: Direct Materials and Direct Labor

Variable Cost Variance Analysis

14  The Flexible Budget: Factory Overhead

Fixed O/H Variance Analysis

15  The Flexible Budget: Further Analysis of Productivity and Sales

See Flexible Budget – Managerial Website

16  The Management and Control of Costs  17  Quality

18  Management Control and Strategic Performance Measurement

Performance Measurement – Balance Scorecard

19  Strategic Investment Units and Transfer Pricing

Transfer Pricing

20  Capital Budgeting

See Capital Investing – Managerial Website




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