Cost management: a strategic emphasis
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Boston [u.a.]
McGraw-Hill
2010
|
| Ausgabe: | 5. ed., internat. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis Inhaltsverzeichnis |
| Beschreibung: | Mit Glossar u. Index |
| Beschreibung: | XXV, 961 S. graph. Darst. |
| ISBN: | 0071267484 9780071267489 |
Internformat
MARC
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| 245 | 1 | 0 | |a Cost management |b a strategic emphasis |c Edward J. Blocher ; David E. Stout ; Gary Cokins |
| 250 | |a 5. ed., internat. ed. | ||
| 264 | 1 | |a Boston [u.a.] |b McGraw-Hill |c 2010 | |
| 300 | |a XXV, 961 S. |b graph. Darst. | ||
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Datensatz im Suchindex
| _version_ | 1804143304413020160 |
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| adam_text | IMAGE 1
A STRATEGIC EMPHASIS
FIFTH EDITION
EDWARD J. BLOCLIER UNIVERSITY OF NORTH CAROLINA AT CHAPEL HILL
KENAN-FLAGLER BUSINESS SCHOOL
DAWLI I. STOUT
YOUNGSTOWN STATE UNIVERSITY WILLIAMSON COLLEGE OF BUSINESS
ADMINISTRATION
GARY COSCLNS
STRATEGIST, PERFORMANCE MANAGEMENT SOLUTIONS SAS/WORLDWIDE STRATEGY
ME GRAW HILL
BOSTON BURR RIDGE, IL DUBUQUE, IA MADISON, WL NEW YORK SAN FRANCISCO ST,
LOUIS BANGKOK BOGOTA CARACAS KUALA LUMPUR LISBON LONDON MADRID MEXICO
CITY MILAN MONTREAL NEW DELHI SANTIAGO SEOUL SINGAPORE SYDNEY TAIPEI
TORONTO
IMAGE 2
CONTENTS
PART ONE INTRODUCTION TO STRATEGY, COST MANAGEMENT, AND COST SYSTEMS 1
CHAPTER 1 COST MANAGEMENT AND STRATEGY 2 MANAGEMENT ACCOUNTING AND THE
ROLE OF COST MANAGEMENT 3 THE FOUR FUNCTIONS OF MANAGEMENT 4 STRATEGIC
MANAGEMENT AND THE STRATEGIC EMPHASIS IN COST MANAGEMENT 6 TYPES OF
ORGANIZATIONS 6 THE CONTEMPORARY BUSINESS ENVIRONMENT 7 THE GLOBAL
BUSINESS ENVIRONMENT 8 LEAN MANUFACTURING 8 USE OF INFORMATION
TECHNOLOGY, THE INTERNET, AND ENTERPRISE RESOURCE MANAGEMENT 8 FOCUS ON
THE CUSTOMER 9 MANAGEMENT ORGANIZATION 9 SOCIAL, POLITICAL, AND CULTURAL
CONSIDERATIONS 10 THE STRATEGIC FOCUS OF COST MANAGEMENT 10 CONTEMPORARY
MANAGEMENT TECHNIQUES: THE MANAGEMENT ACCOUNTANT S RESPONSE TO THE
CONTEMPORARY BUSINESS ENVIRONMENT 10 THE BALANCED SCORECARD (BSC) AND
STRATEGY MAP 11 THE VALUE CHAIN 12 ACTIVITY-BASED COSTING AND MANAGEMENT
12 BUSINESS INTELLIGENCE 12 TARGET COSTING 12 LIFE-CYCLE COSTING 12
BENCHMARKING 13 BUSINESS PROCESS IMPROVEMENT 13 TOTAL QUALITY MANAGEMENT
13 LEAN ACCOUNTING 13 THE THEORY OF CONSTRAINTS 13 ENTERPRISE
SUSTAINABILITY 14 ENTERPRISE RISK MANAGEMENT 14 HOW A FIRM SUCCEEDS: THE
COMPETITIVE STRATEGY 14 DEVELOPING A COMPETITIVE STRATEGY 15 COST
LEADERSHIP 16 DIFFERENTIATION 16 OTHER STRATEGIC ISSUES 16 THE FIVE
STEPS FOR STRATEGIC DECISION MAKING 18 THE PROFESSIONAL ENVIRONMENT OF
COST MANAGEMENT 19 PROFESSIONAL ORGANIZATIONS 19 PROFESSIONAL
CERTIFICATIONS 21 PROFESSIONAL ETHICS 21 SUMMARY 23 KEY TERMS 24
COMMENTS ON COST MANAGEMENT IN ACTION 24 XVIII SELF-STUDY PROBLEM 25
QUESTIONS 25 BRIEF EXERCISES 26 EXERCISES 26 PROBLEMS 26
SOLUTION TO SELF-STUDY PROBLEM 32
CHAPTER 2 IMPLEMENTING STRATEGY: THE VALUE CHAIN, THE BALANCED
SCORECARD, AND THE STRATEGY MAP 33
STRENGTHS-WEAKNESSES-OPPORTUNITIES-THREATS (SWOT)
ANALYSIS 34 EXECUTION 36 VALUE-CHAIN ANALYSIS 38 VALUE-CHAIN ANALYSIS IN
COMPUTER MANUFACTURING 39
THE FIVE STEPS FOR STRATEGIC DECISION MAKING FOR CIC MANUFACTURING 40
THE BALANCED SCORECARD AND THE STRATEGY MAP 42 THE BALANCED SCORECARD 42
THE STRATEGY MAP 44 EXPANDING THE BALANCED SCORECARD AND STRATEGY MAP:
SUSTAINABILITY 46 SUMMARY 49 KEY TERMS 49 COMMENTS ON COST MANAGEMENT IN
ACTION 49
SELF-STUDY PROBLEMS 50 QUESTIONS 50 BRIEF EXERCISES 51 EXERCISES 51
PROBLEMS 52 SOLUTIONS TO SELF-STUDY PROBLEMS 61
CHAPTER 3 BASIC COST MANAGEMENT CONCEPTS 63
COSTS, COST DRIVERS, COST OBJECTS, AND COST ASSIGNMENT 64 COST
ASSIGNMENT AND COST ALLOCATION: DIRECT AND INDIRECT COSTS 64
COST DRIVERS AND COST BEHAVIOR 67 ACTIVITY-BASED COST DRIVERS 67
VOLUME-BASED COST DRIVERS 68 STRUCTURAL AND EXECUTIONAL COST DRIVERS 71
COST CONCEPTS FOR PRODUCT AND SERVICE COSTING 73
PRODUCT COSTS AND PERIOD COSTS 73 MANUFACTURING, MERCHANDISING, AND
SERVICE COSTING 74 ATTRIBUTES OF COST INFORMATION 76 SUMMARY 78 KEY
TERMS 78
COMMENTS ON COST MANAGEMENT IN ACTION 78
IMAGE 3
CONTENTS XIX
SELF-STUDY PROBLEM 79 QUESTIONS 79 BRIEF EXERCISES 80
EXERCISES 80 PROBLEMS 86 SOLUTION TO SELF-STUDY PROBLEM 90
CHAPTER 4 JOB COSTING 91
COSTING SYSTEMS 91 COST ACCUMULATION: JOB OR PROCESS COSTING? 92 COST
MEASUREMENT: ACTUAL, NORMAL, OR STANDARD COSTING 92 OVERHEAD ASSIGNMENT
UNDER NORMAL COSTING: VOLUME-BASED OR ACTIVITY-BASED? 93 THE STRATEGIC
ROLE OF COSTING 93 JOB COSTING: THE COST FLOWS 93
DIRECT AND INDIRECT MATERIALS COSTS 94 DIRECT AND INDIRECT LABOR COSTS
96 FACTORY OVERHEAD COSTS 97
ACTUAL COSTING 97 NORMAL COSTING 98 THE APPLICATION OF FACTORY OVERHEAD
IN NORMAL COSTING 98
COST DRIVERS FOR FACTORY OVERHEAD APPLICATION 99 APPLYING FACTORY
OVERHEAD COSTS 99 DEPARTMENTAL OVERHEAD RATES 99 DISPOSITION OF
UNDERAPPLIED AND OVERAPPLIED OVERHEAD 100 JOB COSTING IN SERVICE
INDUSTRIES; PROJECT COSTING 101
OPERATION COSTING 103 SUMMARY 105 APPENDIX: SPOILAGE, REWORK, AND SCRAP
IN JOB COSTING 106
KEY TERMS 107 COMMENTS ON COST MANAGEMENT IN ACTION 108 SELF-STUDY
PROBLEM 108 QUESTIONS 109
BRIEF EXERCISES 109 EXERCISES 110 PROBLEMS 113 SOLUTION TO SELF-STUDY
PROBLEM 125
CHAPTER 5 ACTIVITY-BASED COSTING AND CUSTOMER PROFITABILITY ANALYSIS 127
THE STRATEGIC ROLE OF ACTIVITY-BASED COSTING 127 ROLE OFVOLUME-BASED
COSTING 128
ACTIVITY-BASED COSTING 129 RESOURCES, ACTIVITIES, RESOURCE CONSUMPTION
COST DRIVERS, AND ACTIVITY CONSUMPTION COST DRIVERS 129 WHAT IS
ACTIVITY-BASED COSTING? 129
THE TWO-STAGE COST ASSIGNMENT PROCEDURE 130 STEPS IN DEVELOPING AN
ACTIVITY-BASED COSTING . SYSTEM 131 STEP 1: IDENTIFY RESOURCE COSTS AND
ACTIVITIES 131
STEP 2: ASSIGN RESOURCE COSTS TO ACTIVITIES 132 STEP 3: ASSIGN ACTIVITY
COSTS TO COST OBJECTS 132 BENEFITS OF ACTIVITY-BASED COSTING 133
A COMPARISON OF VOLUME-BASED AND ACTIVITY-BASED COSTING 133 VOLUME-BASED
COSTING 134 ACTIVITY-BASED COSTING 135
THE FIVE STEPS OF STRATEGIC DECISION MAKING FOR HAYMARKET BIOTECHLNC.
137 CALCULATING THE COST OF CAPACITY IN ABC 138 ACTIVITY-BASED
MANAGEMENT 138
WHAT IS ACTIVITY-BASED MANAGEMENT? 138 ACTIVITY ANALYSIS 139 VALUE-ADDED
ANALYSIS 139 REAL-WORLD ACTIVITY-BASED COSTING/MANAGEMENT
APPLICATIONS 141 ABC/M APPLICATION IN MANUFACTURING: INDUSTRIAL AIR
CONDITIONER UNITS 141 ABC/M APPLICATION IN THE SERVICE INDUSTRY: A
RETIREMENT AND ASSISTED-LIVING COMMUNITY 143
ABC/M APPLICATIONS IN GOVERNMENT 144 CUSTOMER PROFITABILITY ANALYSIS 146
CUSTOMER COST ANALYSIS 147 CUSTOMER PROFITABILITY ANALYSIS 148
CUSTOMER LIFETIME VALUE AND CUSTOMER EQUITY 149 IMPLEMENTATION ISSUES
AND EXTENSIONS 151 MULTISTAGE ACTIVITY-BASED COSTING 152 RESOURCE
CONSUMPTION ACCOUNTING (RCA) 152
TIME-DRIVEN ACTIVITY-BASED COSTING (TDABC) 153 SUMMARY 154 KEY TERMS 154
COMMENTS ON COST MANAGEMENT IN ACTION 15 5
SELF-STUDY PROBLEM 155 QUESTIONS 156 BRIEF EXERCISES 156 EXERCISES 157
PROBLEMS 165 SOLUTION TO SELF-STUDY PROBLEM 178
CHAPTER 6 PROCESS COSTING 180
CHARACTERISTICS OF PROCESS COSTING SYSTEMS 181 EQUIVALENT UNITS 181 FLOW
OF COSTS IN PROCESS COSTING 182 STEPS IN PROCESS COSTING 183 PROCESS
COSTING METHODS 184 ILLUSTRATION OF PROCESS COSTING 184
WEIGHTED-AVERAGE METHOD 184 FIRST-IN, FIRST-OUT (FIFO) METHOD 189
COMPARISON OF WEIGHTED-AVERAGE AND FIFO METHODS 195
PROCESS COSTING WITH MULTIPLE DEPARTMENTS 195 TRANSFERRED-LN COSTS 195
WEIGHTED-AVERAGE METHOD 196 THE FIFO METHOD 198 JOURNAL ENTRIES FOR
PROCESS COSTING 201 IMPLEMENTATION AND ENHANCEMENT OF PROCESS COSTING
201
ACTIVITY-BASED COSTING AND THE THEORY OF CONSTRAINTS 201 JUST-IN-TIME
SYSTEMS AND BACKFLUSH COSTING 202
IMAGE 4
XX CONTENTS
SUMMARY 203 APPENDIX: SPOILAGE IN PROCESS COSTING 204 KEY TERMS 207
COMMENTS ON COST MANAGEMENT IN ACTION 207
SELF-STUDY PROBLEMS 208 QUESTIONS 209 BRIEF EXERCISES 209
EXERCISES 210 PROBLEMS 214 SOLUTIONS TO SELF-STUDY PROBLEMS 225
CHAPTER 7 COST ALLOCATION: DEPARTMENTS, JOINT PRODUCTS, AND BY-PRODUCTS
231 THE STRATEGIC ROLE OF COST ALLOCATION 232 THE ETHICAL ISSUES OF COST
ALLOCATION 233
COST ALLOCATION TO SERVICE AND PRODUCTION DEPARTMENTS 233 FIRST PHASE:
TRACE DIRECT COSTS AND ALLOCATE INDIRECT COSTS TO DEPARTMENTS 235
ALLOCATION PHASES TWO AND THREE 236
IMPLEMENTATION ISSUES 240 COST ALLOCATION IN SERVICE INDUSTRIES 246
JOINT PRODUCT COSTING 248 METHODS FOR A LLOCATING JOINT COSTS TO JOINT
PRODUCTS 249
SUMMARY 253 APPENDIX: BY-PRODUCT COSTING 253 KEY TERMS 256
COMMENTS ON COST MANAGEMENT IN ACTION 256 SELF-STUDY PROBLEM 256
QUESTIONS 256 BRIEF EXERCISES 257 EXERCISES 258
PROBLEMS 260 SOLUTION TO SELF-STUDY PROBLEM 271
PART TWO PLANNING AND DECISION MAKING 273
CHAPTER 8 COST ESTIMATION 274 STRATEGIC ROLE OF COST ESTIMATION 274
USING COST ESTIMATION TO PREDICT FUTURE COSTS 275 USING COST ESTIMATION
TO IDENTIFY COST DRIVERS 275 , SIX STEPS OF COST ESTIMATION 276
STEP 1: DEFINE THE COST OBJECT TO BE ESTIMATED 276 STEP 2: DETERMINE THE
COST DRIVERS 276 STEP 3: COLLECT CONSISTENT AND ACCURATE DATA 276 STEP
4: GRAPH THE DATA 277
STEP 5: SELECT AND EMPLOY THE ESTIMATION METHOD 277 STEP 6: ASSESS THE
ACCURACY OF THE COST ESTIMATION 277 COST ESTIMATION METHODS 277 AN
ILLUSTRATION OF COST ESTIMATION 277 ;
HIGH-LOW METHOD 277 REGRESSION ANALYSIS 280 USING SPREADSHEET SOFTWARE
FOR REGRESSION ANALYSIS 286
ILLUSTRATION OF THE USE OF REGRESSION ANALYSIS IN THE GAMING INDUSTRY
287 THE FIVE STEPS OF STRATEGIC DECISION MAKING FOR HARRAH S 287
IMPLEMENTATION PROBLEMS: NONLINEARITY 288
SUMMARY 289 APPENDIX A: LEARNING CURVE ANALYSIS 290 APPENDIX B:
REGRESSION ANALYSIS 293 KEY TERMS 299
COMMENTS ON COST MANAGEMENT IN ACTION 299 SELF-STUDY PROBLEMS 300
QUESTIONS 303 BRIEF EXERCISES 303
EXERCISES 304 PROBLEMS 309 SOLUTIONS TO SELF-STUDY PROBLEMS 321
CHAPTER 9 PROFIT PLANNING: COST-VOLUME-PROFIT ANALYSIS 325
COST-VOLUME-PROFIT ANALYSIS 325 CONTRIBUTION MARGIN AND CONTRIBUTION
INCOME
STATEMENT 326 STRATEGIC ROLE OF CVP ANALYSIS 327 CVP ANALYSIS FOR
BREAKEVEN PLANNING 328 EQUATION METHOD: FOR BREAKEVEN IN UNITS 329
EQUATION METHOD: FOR BREAKEVEN IN DOLLARS 330 CONTRIBUTION MARGIN METHOD
331 CVP ANALYSIS FOR PROFIT PLANNING 332 REVENUE PLANNING 332
COST PLANNING 333 INCLUDING INCOME TAXES IN CVP ANALYSIS 336 CVP
ANALYSIS FOR ACTIVITY-BASED COSTING 336 SENSITIVITY ANALYSIS OF CVP
RESULTS 338
WHAT-IFANALYSIS OF SALES: CONTRIBUTION MARGIN AND CONTRIBUTION MARGIN
RATIO 338 MARGIN OF SAFETY 339 OPERATING LEVERAGE 339
THE FIVE STEPS OF STRATEGIC DECISION MAKING FOR CVP ANALYSIS 341 CVP
ANALYSIS WITH TWO OR MORE PRODUCTS 342 VALUE STREAM ACCOUNTING AND CVP
343
CVP ANALYSIS FOR NOT-FOR-PROFIT ORGANIZATIONS 344 ASSUMPTIONS AND
LIMITATIONS OF CVP ANALYSIS 344 LINEARITY, THE RELEVANT RANGE, AND STEP
COSTS 344 IDENTIFYING FIXED AND VARIABLE COSTS FOR CVP ANALYSIS 345
SUMMARY 346 KEY TERMS 346 COMMENTS ON COST MANAGEMENT IN ACTION 346
SELF-STUDY PROBLEM 347 QUESTIONS 347 BRIEF EXERCISES 347 EXERCISES 348
PROBLEMS 351
SOLUTION TO SELF-STUDY PROBLEM 363
IMAGE 5
CONTENTS XXI
CHAPTER 10 STRATEGY AND THE MASTER BUDGET 364
ROLE OF BUDGETS 365 STRATEGY, THE LONG-TERM PLAN, AND THE MASTER BUDGET
366 IMPORTANCE OF STRATEGY IN BUDGETING 366 FORMULATION OF STRATEGY 366
STRATEGIC GOALS AND LONG-TERM OBJECTIVES 367 SHORT-TERM OBJECTIVES AND
THE MASTER BUDGET 367 THE BUDGETING PROCESS 369 BUDGET COMMITTEE 369
BUDGET PERIOD 369 BUDGET GUIDELINES 370 INITIAL BUDGET PROPOSAL 3 70
NEGOTIATION, REVIEW, AND APPROVAL 371
REVISION 371
COMPREHENSIVE BUDGETING EXAMPLE: KERRY WINDOW SYSTEMS, INC. (KWS) 372
THE FIVE STEPS OF STRATEGIC DECISION-MAKING FOR KERRY WINDOW SYSTEMS,
INC 372 MASTER BUDGET 373
SALES BUDGET 373 MANUFACTURING BUDGETS 3 74 MERCHANDISE PURCHASES BUDGET
380 SELLING AND GENERAL ADMINISTRATIVE EXPENSE BUDGET 380
CASH RECEIPTS (COLLECTIONS) BUDGET 381 CASH BUDGET 382 BUDGETED INCOME
STATEMENT 384 BUDGETED BALANCE SHEET 384 . UNCERTAINTY AND THE BUDGETING
PROCESS 386
WHAT-IFANALYSIS 386 .
SENSITIVITY ANALYSIS 387 INTEGRATED BUDGETING AND PLANNING SOFTWARE 388
BUDGETING IN SERVICE COMPANIES 389 BUDGETING IN SERVICE INDUSTRIES 389
ALTERNATIVE BUDGETING APPROACHES 390 ZERO-BASE BUDGETING (ZBB) 391
ACTIVITY-BASED BUDGETING (ABB) 391 TIME-DRIVEN ACTIVITY-BASED BUDGETING
393
KAIZEN (CONTINUOUS IMPROVEMENT) BUDGETING 394 BEHAVIORAL ISSUES IN
BUDGETING 395 BUDGETARY SLACK 395 GOAL CONGRUENCE 395
AUTHORITATIVE OR PARTICIPATIVE BUDGETING? 395 DIFFICULTY LEVEL OF THE
BUDGET TARGET 396 LINKAGE OF COMPENSATION AND BUDGETED PERFORMANCE 396
SUMMARY 399
KEY TERMS 399 COMMENTS ON COST MANAGEMENT IN ACTION 400 SELF-STUDY
PROBLEMS 400 QUESTIONS 401 BRIEF EXERCISES 402 -
EXERCISES 403 PROBLEMS 413 SOLUTIONS TO SELF-STUDY PROBLEMS 427
CHAPTER 11 DECISION MAKING WITH A STRATEGIC EMPHASIS 430 THE FIVE STEPS
OF THE DECISION-MAKING PROCESS 430
RELEVANT COST ANALYSIS 431 RELEVANT COST INFORMATION 431 BATCH-LEVEL
COST DRIVERS 433 FIXED COSTS AND DEPRECIATION 434
OTHER RELEVANT INFORMATION: OPPORTUNITY COSTS 434 STRATEGIC COST
ANALYSIS 434 SPECIAL ORDER DECISIONS 435 RELEVANT COST ANALYSIS 435
STRATEGIC ANALYSIS 437 IS TTS NOW OPERATING AT FULL CAPACITY? 43 7
EXCESSIVE RELEVANT COST PRICING 43 7 OTHER IMPORTANT STRATEGIC FACTORS
438 VALUE STREAM ACCOUNTING AND THE SPECIAL ORDER DECISION 438 MAKE,
LEASE, OR BUY DECISION 438
RELEVANT COST ANALYSIS 438 STRATEGIC ANALYSIS 441 SELL BEFORE OR AFTER
ADDITIONAL PROCESSING 441
RELEVANT COST ANALYSIS 441 STRATEGIC ANALYSIS 442 PROFITABILITY ANALYSIS
442 PROFITABILITY ANALYSIS: KEEP OR DROP A PRODUCT LINE 442
STRATEGIC ANALYSIS 444 PROFITABILITY ANALYSIS: SERVICE AND
NOT-FOR-PROFIT ORGANIZATIONS 444 MULTIPLE PRODUCTS AND LIMITED RESOURCES
445
CASE 1: ONE PRODUCTION CONSTRAINT 445 CASE 2: TWO OR MORE PRODUCTION
CONSTRAINTS 447 BEHAVIORAL AND IMPLEMENTATION ISSUES 448 CONSIDERATION
OF STRATEGIC OBJECTIVES 448
PREDATORY PRICING 448 REPLACEMENT OF VARIABLE COSTS WITH FIXED COSTS 449
PROPER IDENTIFICATION OF RELEVANT FACTORS 450 SUMMARY 450 APPENDIX:
LINEAR PROGRAMMING AND THE PRODUCT
MIX DECISION 451 KEY TERMS 453 COMMENTS ON COST MANAGEMENT IN ACTION 453
SELF-STUDY PROBLEMS 453
QUESTIONS 454 BRIEF EXERCISES 455 EXERCISES 456 PROBLEMS 460
SOLUTIONS TO SELF-STUDY PROBLEMS 474
CHAPTER 12 STRATEGY AND THE ANALYSIS OF CAPITAL INVESTMENTS 476 STRATEGY
AND THE ANALYSIS OF CAPITAL EXPENDITURES 477 UNDERLYING NATURE OF
CAPITAL INVESTMENTS 477
ORGANIZATIONAL STRATEGY AND CAPITAL-INVESTMENT ANALYSIS 477
IMAGE 6
XXII CONTENTS
EFFECT OF CAPITAL EXPENDITURES ON STRATEGIC COST DRIVERS 478 CHAPTER
OVERVIEW - WHERE ARE WE HEADED? 479 THE ROLE OF ACCOUNTING IN THE
CAPITAL-BUDGETING PROCESS 479
LINKAGE TO THE MASTER BUDGET 4 79 LINKAGE TO STRATEGY AND TO THE
BALANCED SCORECARD (BSC) 479 GENERATION OF RELEVANT FINANCIAL DATA FOR
DECISION-MAKING PURPOSES 481
CONDUCTING POST-AUDITS 482 THE FIVE STEPS OF STRATEGIC DECISION MAKING:
COST-BENEFIT ANALYSIS OF A HOSPITAL BAR-CODE TECHNOLOGY INVESTMENT 482
IDENTIFICATION OF RELEVANT CASH-FLOW DATA FOR CAPITAL- EXPENDITURE
ANALYSIS 484
WHY FOCUS ON CASH FLOWS? 484 CASH FLOWS - A FRAMEWORK FOR ANALYSIS 484
SAMPLE DATA SET: MENDOZA COMPANY - EQUIPMENT- REPLACEMENT DECISION 484
DETERMINING AFTER-TAX CASH FLOWS FOR CAPITAL-INVESTMENT ANALYSIS 485
RECAP - AFTER-TAX CASH FLOW INFORMATION FOR THE MENDOZA
COMPANY INVESTMENT PROPOSAL 491 DISCOUNTED CASH FLOW (DCF)
CAPITAL-BUDGETING DECISION MODELS 492
TYPES OF CAPITAL-BUDGETING DECISION MODELS 492 DCF MODELS: SPECIFYING
THE DISCOUNT RATE 492 ESTIMATING THE WACC 494 NET PRESENT VALUE (NPV)
DECISION MODEL 496 INTERNAL RATE OF RETURN (IRR) DECISION MODEL 497
THE MODIFIED INTERNAL RATE OF RETURN (MIRR) ,499 COMPARISON OF NPV AND
IRR METHODS: WHICH TO USE? 500 TEMPLATES FOR STRUCTURING A DCF
CAPITAL-BUDGETING ANALYSIS 500 UNCERTAINTY AND THE CAPITAL-BUDGETING
PROCESS 500
WHAT-IFANALYSES 500 SCENARIO ANALYSIS 502 MONTE CARLO SIMULATION 503
REAL OPTIONS 503 OTHER CAPITAL-BUDGETING DECISION MODELS 507
PAYBACK PERIOD 507 ACCOUNTING (BOOK) RATE OF RETURN 509 BEHAVIORAL
ISSUES IN CAPITAL BUDGETING 510 COMMON BEHAVIORAL PROBLEMS: COST
ESCALATION, INCREMENTALISM,
AND UNCERTAINTY INTOLERANCE 510 GOAL-CONGRUENCY ISSUES 511 ADDRESSING
THE GOAL-CONGRUENCY PROBLEM 512 SUMMARY 513 APPENDIX A: SPREADSHEET
TEMPLATES FOR CONDUCTING A
DCF ANALYSIS 515 APPENDIX B: DCF MODELS: SOME ADVANCED CONSIDERATIONS
517 APPENDIX C: PRESENT VALUE TABLES 520
KEY TERMS 522 COMMENTS ON COST MANAGEMENT IN ACTION 522 SELF-STUDY
PROBLEM 522 QUESTIONS 523
BRIEF EXERCISES 524 EXERCISES 525 PROBLEMS 530 SOLUTION TO SELF-STUDY
PROBLEM 541
CHAPTER 13 COST PLANNING FOR THE PRODUCT LIFE CYCLE: TARGET COSTING,
THEORY OF CONSTRAINTS, AND STRATEGIC PRICING 545 TARGET COSTING 547
VALUE ENGINEERING 548 TARGET COSTING AND KAIZEN 550 AN ILLUSTRATION:
TARGET COSTING IN HEALTH PRODUCT MANUFACTURING 551
AN ILLUSTRATION USING QUALITY FUNCTION DEPLOYMENT (QFD) 552 BENEFITS OF
TARGET COSTING 553 THE THEORY OF CONSTRAINTS 554
THE USE OF THE THEORY OF CONSTRAINTS ANALYSIS IN HEALTH PRODUCT
MANUFACTURING 555 STEPS IN THE THEORY OF CONSTRAINTS ANALYSIS 555
THE FIVE STEPS OF STRATEGIC DECISION MAKING FOR SPEED AND EFFICIENCY IN
THE FASHION INDUSTRY 559 THEORY OF CONSTRAINTS REPORTS 560
ACTIVITY-BASED COSTING AND THE THEORY OF CONSTRAINTS 560 LIFE-CYCLE
COSTING 561
THE IMPORTANCE OF DESIGN 562 THE USE OF LIFE-CYCLE COSTING IN A SOFTWARE
FIRM 563 STRATEGIC PRICING USING THE PRODUCT LIFE CYCLE 564 PRICING
USING THE COST LIFE CYCLE 564
STRATEGIC PRICING FOR PHASES OF THE SALES LIFE CYCLE 566 STRATEGIC
PRICING: ANALYTICAL PRICING METHODS 566 SUMMARY 567 APPENDIX: USING THE
FLOW DIAGRAM TO IDENTIFY CONSTRAINTS 567 KEY TERMS 568 COMMENTS ON COST
MANAGEMENT IN ACTION 568 SELF-STUDY PROBLEM 569 QUESTIONS 569 BRIEF
EXERCISES 570 EXERCISES 570 PROBLEMS 576 SOLUTION TO SELF-STUDY PROBLEM
587
PART THREE
OPERATIONAL-LEVEL CONTROL 589
CHAPTER 14 OPERATIONAL PERFORMANCE MEASUREMENT: SALES, DIRECT-COST
VARIANCES, AND THE ROLE OF NONFINANCIAL PERFORMANCE MEASURES 590
MANAGEMENT ACCOUNTING AND CONTROL SYSTEMS 591 DEVELOPING AN OPERATIONAL
CONTROL SYSTEM: THE FIVE STEPS OF STRATEGIC DECISION MAKING FOR SCHMIDT
MACHINERY 592
IMAGE 7
CONTENTS XXIII
SHORT-TERM FINANCIAL CONTROL 592 FLEXIBLE-BUDGETS AND PROFIT-VARIANCE
ANALYSIS 593 THE FLEXIBLE BUDGET 593 SALES VOLUME VARIANCE AND THE TOTAL
FLEXIBLE-BUDGET
VARIANCE 596 BREAKDOWN OF THE TOTAL FLEXIBLE-BUDGET VARIANCE 597 SELLING
PRICE VARIANCE 597 VARIABLE COST FLEXIBLE-BUDGET VARIANCES 598
FURTHER ANALYSIS OF THE TOTAL VARIABLE COST FLEXIBLE-BUDGET VARIANCE 599
GENERAL MODEL FOR THE ANALYSIS OF VARIABLE COST VARIANCES 599 DIRECT
MATERIALS VARIANCES 600
DIRECT LABOR VARIANCES 604 TIMING OF VARIANCE RECOGNITION 606 STANDARD
COSTS 607 STANDARD COSTS VERSUS A STANDARD COST SYSTEM 607
TYPES OF STANDARDS 607 STANDARD-SETTING PROCEDURES 608 ESTABLISHING
STANDARD COSTS 609 STANDARD COST SHEET 610 RECORDING COST FLOWS AND
VARIANCES IN A STANDARD COST
SYSTEM 610 DIRECT MATERIALS COST 611 DIRECT LABOR COST 612 COMPLETION OF
PRODUCTION 613 THE STRATEGIC ROLE OF NONFINANCIAL PERFORMANCE
INDICATORS 614 LIMITATIONS OFSHORT-TERM FINANCIAL-PERFORMANCE INDICATORS
614 BUSINESS PROCESSES 614 .
OPERATING PROCESSES 615 JUST-IN-TIME (JIT) MANUFACTURING 615 SUMMARY 617
KEY TERMS 619
COMMENTS ON COST MANAGEMENT IN ACTION 619 SELF-STUDY PROBLEMS 619
QUESTIONS 620 BRIEF EXERCISES 621
EXERCISES 622 PROBLEMS 630 SOLUTIONS TO SELF-STUDY PROBLEMS 641
CHAPTER 15 OPERATIONAL PERFORMANCE MEASUREMENT: INDIRECT-COST VARIANCES
AND RESOURCE-CAPACITY MANAGEMENT 645 STANDARD OVERHEAD COSTS: PLANNING
VERSUS CONTROL 646
VARIANCE ANALYSIS FOR MANUFACTURING OVERHEAD COSTS 648 VARIABLE OVERHEAD
COST ANALYSIS 648 INTERPRETATION AND IMPLICATIONS OF VARIABLE OVERHEAD
VARIANCES 649 FIXED OVERHEAD COST ANALYSIS 650 INTERPRETATION OF FIXED
OVERHEAD VARIANCES 655 ALTERNATIVE ANALYSES OF OVERHEAD VARIANCES 656
SUMMARY OF OVERHEAD VARIANCES 65 7
RECORDING STANDARD OVERHEAD COSTS 657 JOURNAL ENTRIES AND VARIANCES FOR
OVERHEAD COSTS 657 VARIANCE DISPOSITION 659 THE EFFECTS ON ABSORPTION
COSTING INCOME OF DENOMINATOR-
LEVEL CHOICE IN ALLOCATING FIXED OVERHEAD 661 STANDARD COSTS IN SERVICE
ORGANIZATIONS 662 OVERHEAD COST VARIANCES IN ABC SYSTEMS 664
ABC-BASED FLEXIBLE BUDGETS FOR CONTROL 664 FLEXIBLE-BUDGET ANALYSIS
UNDER ABC WHEN THERE IS A STANDARD BATCH SIZE FOR PRODUCTION ACTIVITY
667 EXTENSION OF ABC ANALYSIS: GPKANDRCA 668
SUPPLEMENTING FINANCIAL RESULTS WITH NONFINANCIAL PERFORMANCE INDICATORS
668 INVESTIGATION OF VARIANCES 669 CAUSES AND CONTROLLABILITY 670
ROLE OF CONTROL CHART 671 SUMMARY 671 APPENDIX: VARIANCE INVESTIGATION
DECISIONS UNDER UNCERTAINTY 673
KEY TERMS 676 COMMENTS ON COST MANAGEMENT IN ACTION 676 SELF-STUDY
PROBLEMS 676 QUESTIONS 678
BRIEF EXERCISES 679 EXERCISES 679 PROBLEMS 688 SOLUTIONS TO SELF-STUDY
PROBLEMS 700
CHAPTER 16 OPERATIONAL PERFORMANCE MEASUREMENT: FURTHER ANALYSIS OF
PRODUCTIVITY AND SALES 704
THE STRATEGIC ROLE OF THE FLEXIBLE BUDGET IN ANALYZING SALES AND
PRODUCTIVITY 705 ANALYZING PRODUCTIVITY 706 PARTIAL PRODUCTIVITY 708
TOTAL PRODUCTIVITY 712 ANALYZING SALES: COMPARISON WITH THE MASTER
BUDGET 713 SALES VOLUME VARIANCE PARTITIONED INTO SALES QUANTITY AND
SALES
MIX VARIANCES 714 SALES QUANTITY VARIANCE PARTITIONED INTO MARKET SIZE
AND MARKET SHARE VARIANCES 718 THE FIVE STEPS OF STRATEGIC DECISION
MAKING FOR SCHMIDT MACHINERY 721 ANALYZING SALES: COMPARISON WITH PRIOR
YEAR RESULTS 722
ANALYSIS OF SELLING PRICE AND VOLUME VARIANCES 723 ANALYSIS OF MIX AND
QUANTITY VARIANCES 724 ANALYSIS OF VARIABLE COST VARIANCES 725 SUMMARY
725 KEY TERMS 726 COMMENTS ON COST MANAGEMENT IN ACTION 726 SELF-STUDY
PROBLEMS 726 QUESTIONS 727 BRIEF EXERCISES 728
IMAGE 8
XXIV CONTENTS
EXERCISES 729 PROBLEMS 732 SOLUTIONS TO SELF-STUDY PROBLEMS 741
CHAPTER 17 THE MANAGEMENT AND CONTROL OF QUALITY 746 THE STRATEGIC
IMPORTANCE OF QUALITY 746 BALDRIGE QUALITY AWARD 747
ISO 9000 AND ISO 14000 74 7 QUALITY AND PROFITABILITY: CONCEPTUAL
LINKAGE 747 ACCOUNTING S ROLE IN THE MANAGEMENT AND CONTROL OF QUALITY
749
THE FIVE STEPS OF STRATEGIC DECISION MAKING: IMPROVING QUALITY IN
PHARMACEUTICAL AND MEDICAL-PRODUCT COMPANIES 749 CHAPTER PREVIEW 750
COMPREHENSIVE FRAMEWORK FOR MANAGING AND CONTROLLING QUALITY 750
THE MEANING OF QUALITY 750 KNOWLEDGE OF BUSINESS PROCESSES 750 ROLE OF
THE CUSTOMER 752 FINANCIAL COMPONENT 752 NONFINANCIAL PERFORMANCE
INDICATORS 752 FEEDBACK LOOPS 752 RELEVANT COST ANALYSIS 753 LINK TO
OPERATIONS MANAGEMENT 753 BREADTH OF THE SYSTEM 753 SETTING
QUALITY-RELATED EXPECTATIONS: THE ROLE OF SIX SIGMA 754
SETTING QUALITY EXPECTATIONS: A SIX SIGMA APPROACH 754 SETTING QUALITY
EXPECTATIONS: GOALPOST VERSUS ABSOLUTE CONFORMANCE STANDARDS 756
GOALPOST CONFORMANCE 756
ABSOLUTE QUALITY CONFORMANCE 757 GOALPOST OR ABSOLUTE CONFORMANCE? 757
FINANCIAL MEASURES AND COST OF QUALITY (COQ) 758 RELEVANT COST ANALYSIS
758
COST OF QUALITY (COQ) REPORTING 759 COQ REPORTS 761 COQ AND
ACTIVITY-BASED COSTING (ABC) 764 NONFINANCIAL QUALITY INDICATORS 764
INTERNAL NONFINANCIAL QUALITY METRICS 764 EXTERNAL (CUSTOMER
SATISFACTION) QUALITY METRICS 765 ROLE OF NONFINANCIAL PERFORMANCE
MEASURES 766 DETECTING AND CORRECTING POOR QUALITY 766 DETECTING POOR
QUALITY 766
TAKING CORRECTIVE ACTION 768 LEAN MANUFACTURING AND ACCOUNTING FOR LEAN
771 LEAN MANUFACTURING 771 ACCOUNTING FOR LEAN 772
THE STRATEGIC ROLE OF LEAN ACCOUNTING 773 SUMMARY 775 APPENDIX: TAGUCHI
QUALITY LOSS FUNCTION 776 KEY TERMS 779
SELF-STUDY PROBLEMS 779
QUESTIONS 780 BRIEF EXERCISES 781 EXERCISES 782
PROBLEMS 789 SOLUTIONS TO SELF-STUDY PROBLEMS 797 1
PART FOUR MANAGEMENT-LEVEL CONTROL 799 CHAPTER 18 STRATEGIC PERFORMANCE
MEASUREMENT: COST CENTERS, PROFIT CENTERS, AND THE BALANCED
SCORECARD 800
PERFORMANCE MEASUREMENT AND CONTROL 801 OPERATIONAL CONTROL VERSUS
MANAGEMENT CONTROL 801 OBJECTIVES OF MANAGEMENT CONTROL 802 EMPLOYMENT
CONTRACTS 803 DESIGN OF MANAGEMENT CONTROL SYSTEMS FOR MOTIVATION AND
EVALUATION 805
INFORMAL CONTROL SYSTEMS 806 FORMAL CONTROL SYSTEMS 806 STRATEGIC
PERFORMANCE MEASUREMENT 806 DECENTRALIZATION 807
TYPES OF STRATEGIC BUSINESS UNITS 807 THE BALANCED SCORECARD 808 COST
CENTERS 808 STRATEGIC ISSUES RELATED TO IMPLEMENTING COST
CENTERS 808 IMPLEMENTING COST CENTERS IN DEPARTMENTS 809 OUTSOURCING OR
CONSOLIDATING COST CENTERS 811 COST ALLOCATION 812 REVENUE CENTERS 813
PROFIT CENTERS 814
STRATEGIC ROLE OF PROFIT CENTERS 814 THE CONTRIBUTION INCOME STATEMENT
815 VARIABLE COSTING VERSUS FULL COSTING 816 THE CONTRIBUTION INCOME
STATEMENT AND VALUE STREAMS 819 STRATEGIC PERFORMANCE MEASUREMENT AND
THE BALANCED SCORECARD 819
IMPLEMENTING THE BALANCED SCORECARD AND THE STRATEGY MAP FOR PERFORMANCE
EVALUATION 819 IMPLEMENTING STRATEGY USING THE BSC: SIX STEPS TO
MAXIMIZE THE VALUE OF NONFINANCIAL MEASURES 820 MANAGEMENT CONTROL IN
SERVICE FIRMS AND NOT-FOR-PROFIT ORGANIZATIONS 821
SUMMARY 822 KEY TERMS 823 COMMENTS ON COST MANAGEMENT IN ACTION 823
SELF-STUDY PROBLEM 823 QUESTIONS 824 BRIEF EXERCISES 824 EXERCISES 825
PROBLEMS 829
SOLUTION TO SELF-STUDY PROBLEM 844
IMAGE 9
CONTENTS XXV
CHAPTER 19 STRATEGIC PERFORMANCE MEASUREMENT:
INVESTMENT CENTERS 845 FIVE STEPS IN THE EVALUATION OF THE FINANCIAL
PERFORMANCE OF STRATEGIC INVESTMENT UNITS IN AN ORGANIZATION 845
PART ONE: FINANCIAL-PERFORMANCE INDICATORS FOR INVESTMENT CENTERS 847
RETURN ON INVESTMENT 847 RO1EQUALS RETURN ON SALES TIMES ASSET
TURNOVER 847 ILLUSTRATION OF EVALUATION USING ROI 848 RETURN ON
INVESTMENT: MEASUREMENT ISSUES 850 STRATEGIC ISSUES REGARDING THE USE OF
ROI 854 RESIDUAL INCOME 856
TIME PERIOD OF ANALYSIS 857 LIMITATIONS OF RESIDUAL INCOME 858 ECONOMIC
VALUE ADDED 859 ESTIMATING EVA 859
ALTERNATIVE APPROACHES TO ESTIMATING EVA NOPAT AND EVA CAPITAL 860
USING AVERAGE TOTAL ASSETS 861 PART TWO: TRANSFER PRICING 861
WHEN IS TRANSFER PRICING IMPORTANT? 862 OBJECTIVES OF TRANSFER PRICING
862 TRANSFER-PRICING METHODS 863 CHOOSING THE RIGHT TRANSFER-PRICING
METHOD: THE FIRMWIDE
PERSPECTIVE 863 GENERAL TRANSFER-PRICING RULE 866 INTERNATIONAL ISSUES
IN TRANSFER PRICING * 867 OTHER INTERNATIONAL CONSIDERATIONS 868
ADVANCE PRICING AGREEMENTS 869 SUMMARY 869 KEY TERMS 870 COMMENTS ON
COST MANAGEMENT IN ACTION 870
SELF-STUDY PROBLEMS 870 QUESTIONS 871 BRIEF EXERCISES 871 EXERCISES 872
PROBLEMS 877
SOLUTIONS TO SELF-STUDY PROBLEMS 893
CHAPTER 20 MANAGEMENT COMPENSATION, BUSINESS ANALYSIS, AND BUSINESS
VALUATION 894
PART ONE: MANAGEMENT COMPENSATION 894 TYPES OF MANAGEMENT COMPENSATION
895 STRATEGIC ROLE AND OBJECTIVES OF MANAGEMENT COMPENSATION 896
DESIGN THE COMPENSATION PLAN FOR EXISTING STRATEGIC CONDITIONS 896 RISK
AVERSION AND MANAGEMENT COMPENSATION 896 ETHICAL ISSUES 897
OBJECTIVES OF MANAGEMENT COMPENSATION 897 BONUS PLANS 898 BASES FOR
BONUS COMPENSATION 898 BONUS COMPENSATION POOLS 900
BONUS PAYMENT OPTIONS 901 TAX PLANNING AND FINANCIAL REPORTING 903
MANAGEMENT COMPENSATION IN SERVICE FIRMS 903 PART TWO: BUSINESS ANALYSIS
AND BUSINESS VALUATION 905 BUSINESS ANALYSIS 905
THE BALANCED SCORECARD 906 FINANCIAL RATIO ANALYSIS 907 BUSINESS
VALUATION 908 THE DISCOUNTED CASH FLOW METHOD 909
MULTIPLES-BASED VALUATION 911 ENTERPRISE VALUE 911 AN ILLUSTRATION OF
THE FIVE STEPS OF STRATEGIC DECISION MAKING IN THE VALUATION OF A
FASHION RETAILER 911 SUMMARY 912 KEY TERMS 913
COMMENTS ON COST MANAGEMENT IN ACTION 913 SELF-STUDY PROBLEM 913
QUESTIONS 914 BRIEF EXERCISES 914 EXERCISES 915 PROBLEMS 919
SOLUTION TO SELF-STUDY PROBLEM 929
GLOSSARY 931
INDEX 942
|
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| author | Blocher, Edward J. Stout, David E. Cokins, Gary |
| author_facet | Blocher, Edward J. Stout, David E. Cokins, Gary |
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| building | Verbundindex |
| bvnumber | BV036677271 |
| classification_rvk | QP 830 |
| ctrlnum | (OCoLC)729933352 (DE-599)GBV619960817 |
| discipline | Wirtschaftswissenschaften |
| edition | 5. ed., internat. ed. |
| format | Book |
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| genre_facet | Lehrbuch |
| id | DE-604.BV036677271 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T22:45:32Z |
| institution | BVB |
| isbn | 0071267484 9780071267489 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-020596219 |
| oclc_num | 729933352 |
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| physical | XXV, 961 S. graph. Darst. |
| publishDate | 2010 |
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| publisher | McGraw-Hill |
| record_format | marc |
| spelling | Blocher, Edward J. Verfasser aut Cost management a strategic emphasis Edward J. Blocher ; David E. Stout ; Gary Cokins 5. ed., internat. ed. Boston [u.a.] McGraw-Hill 2010 XXV, 961 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Mit Glossar u. Index Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Finanzmanagement (DE-588)4139075-1 gnd rswk-swf Kostenmanagement (DE-588)4323274-7 gnd rswk-swf Management (DE-588)4037278-9 gnd rswk-swf (DE-588)4123623-3 Lehrbuch gnd-content Kostenmanagement (DE-588)4323274-7 s Finanzmanagement (DE-588)4139075-1 s Rechnungswesen (DE-588)4048732-5 s Management (DE-588)4037278-9 s b DE-604 Stout, David E. Verfasser aut Cokins, Gary Verfasser aut DE-601 pdf/application http://www.gbv.de/dms/zbw/619960817.pdf kostenfrei Inhaltsverzeichnis GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020596219&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Blocher, Edward J. Stout, David E. Cokins, Gary Cost management a strategic emphasis Rechnungswesen (DE-588)4048732-5 gnd Finanzmanagement (DE-588)4139075-1 gnd Kostenmanagement (DE-588)4323274-7 gnd Management (DE-588)4037278-9 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4139075-1 (DE-588)4323274-7 (DE-588)4037278-9 (DE-588)4123623-3 |
| title | Cost management a strategic emphasis |
| title_auth | Cost management a strategic emphasis |
| title_exact_search | Cost management a strategic emphasis |
| title_full | Cost management a strategic emphasis Edward J. Blocher ; David E. Stout ; Gary Cokins |
| title_fullStr | Cost management a strategic emphasis Edward J. Blocher ; David E. Stout ; Gary Cokins |
| title_full_unstemmed | Cost management a strategic emphasis Edward J. Blocher ; David E. Stout ; Gary Cokins |
| title_short | Cost management |
| title_sort | cost management a strategic emphasis |
| title_sub | a strategic emphasis |
| topic | Rechnungswesen (DE-588)4048732-5 gnd Finanzmanagement (DE-588)4139075-1 gnd Kostenmanagement (DE-588)4323274-7 gnd Management (DE-588)4037278-9 gnd |
| topic_facet | Rechnungswesen Finanzmanagement Kostenmanagement Management Lehrbuch |
| url | http://www.gbv.de/dms/zbw/619960817.pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020596219&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT blocheredwardj costmanagementastrategicemphasis AT stoutdavide costmanagementastrategicemphasis AT cokinsgary costmanagementastrategicemphasis |
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