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Accounting4 Fundamentals of Cost Analysis for Decision Making5 Cost EstimationCost Management Systems6 Fundamentals of Product and Service Costing7 Job Costing8 Process Costing9 Activity-Based Costing10 Fundamentals of Cost Management11 Service Department and Joint Cost AllocationManagement Control Systems12 Fundamentals of Management Control Systems13 Planning and Budgeting14 Business Unit Performance Measurement15 Transfer Pricing16 Fundamentals of Variance Analysis17 Additional Topics in Variance Analysis18 Nonfinancial and Multiple Measures of PerformanceAppendix: Capital Investment Decisions: an OverviewInternational editionCOST MANAGEMENTA Strategic Emphasis, 5th EditionBy Edward Blocher, University of NC-Chapel Hill, David Stout, YoungstownState University and Gary Cokins, Sas/Worldwide Strategy2010 (October 2009) / 928 pagesISBN: 9780073526942ISBN: 9780071267489 [IE]www.mhhe.com/blocher5eCost Management: A Strategic Emphasis, by Blocher/Stout/Cokins isthe first cost accounting text to offer integrated coverage of strategicmanagement topics in cost accounting. The text is written to helpstudents understand more about management and the role of costaccounting in helping an organization succeed. This text aims to teachmanagement concepts and methods, also to demonstrate how managersuse cost management information to make better decisions andimprove their organization’s competitiveness. In teaching these keymanagement skills, the text takes on a strategic focus. It addressesissues such as: How does a firm compete? What type of cost managementinformation is needed for a firm to succeed? How does themanagement accountant develop and present this information? Thistext helps students learn why, when, and how cost information is usedto make effective decisions that lead a firm to success.ContentsPart 1: Introduction to Strategy, Cost Management, and CostSystemsChapter 1: Cost Management and StrategyChapter 2: Implementing Strategy: The Value Chain, the BalancedScorecard, and the Strategy MapChapter 3: Basic Cost-Management ConceptsChapter 4: Job CostingChapter 5: Activity-Based Costing (ABC) and Customer ProfitabilityAnalysisChapter 6: Process CostingChapter 7: Cost Allocation: Departments, Joint Products, and By-ProductsPart 2: Planning and Decision-MakingChapter 8: Cost EstimationChapter 9: Profit Planning: Cost-Volume-Profit (CVP) AnalysisChapter 10: Strategy and the Master BudgetChapter 11: Decision-Making with a Strategic EmphasisChapter 12: Strategy and Long-Term Investment AnalysisChapter 13: Cost Planning for the Product Life-Cycle: Target Costing,Theory of Constraints (TOC), and Strategic PricingPart 3: Operational-Level ControlChapter 14: Operational Performance Measurement: Sales, Direct-Cost Variances, and the Role of Nonfinancial Performance MeasuresChapter 15: Operational Performance Measurement: Indirect CostVariances and Resource-Capacity PlanningChapter 16: Operational Performance Measurement: Further Analysisof Productivity and Sales VariancesChapter 17: The Management and Control of Quality, Six-Sigma,and Lean AccountingPart 4: Management-Level ControlChapter 18: Strategic Performance Measurement: Cost Centers,Profit Centers, and the Balanced Scorecard (BSC)Chapter 19: Strategic Performance Measurement: Investment CentersChapter 20: Management Compensation, Business Analysis, andBusiness ValuationInternational editionCOST MANAGEMENTStrategies for Business Decisions, 4th EditionBy Ronald W Hilton, Cornell University-Ithaca, Michael W Maher,University of California Davis and Frank Selto, University of Colorado-Boulder2008 (September 2007) / 960 pagesISBN: 978 0071287999 [IE]www.mhhe.com/hilton4eHilton/Maher/Selto (HMS) is for instructors who want to teach studentsto manage costs and not just account for costs. HMS maintains that,“Costs don’t just happen,” and with a pro-active approach towardcosts, managers who understand cost implications as well as accountantscan add value to an organization. Hilton, Maher, Seltofocuses on having students learn to make decisions by the use of CostManagement Challenges in the chapter opener, “You’re the DecisionMaker” boxes throughout each chapter, and the “You’re the DecisionMaker” simulation on the text website.ContentsPart 1 Setting the Strategic Foundation: The Importance of Analyzingand Managing Costs1.Cost Management and Strategic Decision Making Evaluating Opportunitiesand Leading Change2.Product Costing Systems: Concepts and Design Issues3.Cost Accumulation for Job-Shop and Batch Production OperationsPart 2 Activity-Based Management4.Activity-Based Costing Systems5.Activity-Based Management6.Managing Customer Profitability7.Managing Quality and Time to Create ValuePart 3 Process Costing and Cost Allocation8.Process-Costing Systems9.Joint-Process Costing10.Managing and Allocating Support-Service CostsPart 4 Planning and Decision Making11.Cost Estimation12.Financial and Cost-Volume-Profit Models13.Cost Management and Decision Making14.Strategic Issues in Making Long-Term Capital Investment Decisions15.Budgeting and Financial PlanningPart 5 Evaluating and Managing Performance Creating andManaging Value-Added Effort16.Standard Costing, Variance Analysis, and Kaizen Costing17.Flexible Budgets, Overhead Cost Management, and Activity-Based Budgeting18.Organizational Design, Responsibility Accounting, and Evaluationof Divisional Performance19.Transfer Pricing20.Performance Measurement SystemsGlossaryPhoto Credits34