Cases and Readings in Strategic Cost Management for Use with Cost Management : A Strategic Emphasis

by Blocher, Edward J.; Chen, Kung H.; Lin, Thomas

• ISBN13: 9780073662527
• ISBN10: 0073662526
• Format: Paperback
• Copyright: 1998-09-15
• Publisher: McGraw-Hill Higher Education

Table of Contents

Cost Management: An Overview	1	(22)
Critical Success Factors	3	(1)
Contemporary Management Techniques	4	(1)
Pricing	5	(1)
Selected Ethics Cases	6	(17)
Look Out, Management Accountants	7	(8)
Robin Cooper
``Bud'' Kulesza: The Practice Analysis of Management Accounting	15	(8)
Gary Siegel
Strategic Analysis and Strategic Cost Management	23	(14)
Atlantic City Casino (Value Chain Analysis)	25	(4)
Strategic Analysis	29	(1)
Business Strategy	30	(1)
Strategic Analysis	31	(6)
How Nonfinancial Performance Measures are Used	32	(5)
Bonnie P. Stivers
Teresa Joyce Covin
Nancy Green Hall
Steven W. Samit
Cost Drivers and Basic Cost Concepts	37	(10)
Risk Aversion and Decision Making	39	(1)
Risk Aversion and Decision Making II	40	(1)
Cost Drivers and Strategy	41	(6)
The Changing World of Management Accounting and Financial Management	42	(5)
Mike Anastas
Activity-Based Costing and Management	47	(22)
Blue Ridge Manufacturing (Activity-Based Costing)	49	(6)
Centerior Energy Corporation (Activity-Based Costing)	55	(3)
Tektronix (Activity-Based Costing)	58	(11)
How ABC Changed the Post Office	62	(7)
Terrell L. Carter
Ali Sedaghat
Thomas D. Williams
Target Costing, Theory of Constraints, and Life Cycle Costing	69	(16)
California-Illini Manufacturing (The Theory of Constraints)	71	(6)
Constraint Analysis	77	(8)
Target Costing at ITT Automotive	79	(6)
George Schmelze
Rolf Geier
Thomas E. Buttross
Total Quality Management	85	(10)
Analysis of Quality Cost Reports	87	(8)
How Xerox Solves Quality Problems	89	(6)
David M. Buehlmann
Donald Stover
Cost Estimation	95	(20)
The High-Low Method and Regression Analysis	97	(1)
The Pump Division (Cost Estimation)	98	(2)
Laurent Products (Cost Estimation, Activity-Based Costing)	100	(15)
Applying Overhead: How to Find the Right Bases and Rates	104	(5)
Adel M. Novin
Measuring Learning Costs	109	(6)
Ken M. Boze
Cost-Volume-Profit Analysis	115	(16)
Cost-Volume-Profit Analysis and Strategy	117	(1)
Cost-Volume-Profit Analysis and Cost Estimation	118	(1)
Cost-Volume-Profit Analysis and Strategy II	119	(12)
Interpreting and Measuring Operating Leverage	121	(10)
Richard A. Lord
Strategy and the Master Budget	131	(8)
The Master Budget and Sales Forecasting	133	(6)
How Challenging Should Profit Budget Targets Be?	134	(5)
Kenneth A. Merchant
Decision Making with a Strategic Emphasis	139	(22)
Decision Making Under Uncertainty	141	(2)
Profitability Analysis	143	(2)
Make or Buy	145	(1)
The Superior Value Division	146	(15)
Making Strategy Explicit in Cost Analysis: The Baldwin Bike Case	150	(11)
John K. Shank
Vijay Govindarajan
Capital Budgeting	161	(20)
Capital Investment Analysis	163	(2)
Capital Investment Analysis II	165	(16)
Assessing Risk and Uncertainty in New Technology Investments	166	(15)
Wilton L. Accola
Job Costing	181	(12)
Under or Overapplied Overhead	183	(2)
Under or Overapplied Overhead II	185	(8)
Accounting for Magic	187	(6)
Thomas L. Barton
Frederick M. Cole
Process Costing	193	(8)
Process Costing and Spoilage	195	(6)
How Boeing Tracks Costs, A to Z	197	(4)
Robert J. Bowlby
Cost Allocation: Service Departments and Joint Product Costs	201	(12)
Southwestern Bell Telephone (Revenue Allocation)	203	(3)
Mali Rice Growers (Cost Allocation)	206	(7)
Reasonable Joint Cost Allocations in Nonprofits	209	(4)
Dennis P. Tishlias
The Flexible Budget and Standard Costing: Direct Materials and Direct Labor	213	(18)
Standard Cost Variance Analysis	215	(2)
Standard Costing and Revision of Standards	217	(2)
Standard Cost Variance Analysis	219	(12)
Redesigning Cost Systems: Is Standard Costing Obsolete?	221	(10)
Carole B. Cheatham
Leo R. Cheatham
Standard Costing: Factory Overhead	231	(12)
Standard Cost Variance Analysis	233	(10)
Variance Analysis Refines Overhead Cost Control	237	(6)
Jean C. Cooper
James D. Suver
Marketing Effectiveness and Managing Productivity	243	(18)
Analysis of Sales Variances	245	(16)
Profit Variance Analysis: A Strategic Focus	248	(13)
Vijay Govindarajan
John K. Shank
Management Control and Strategic Performance Measurement	261	(16)
Analysis of the Accounting Function	263	(2)
Industrial Chemicals Company (Control of Research and Development)	265	(3)
Absorption Versus Variable Costing and Ethical Issues	268	(2)
Strategic Performance Measurement	270	(1)
Strategic Performance Measurement II	271	(6)
Perceptions of Earnings Quality: What Managers Need to Know	272	(5)
Frances L. Ayres
Strategic Investment Units and Transfer Pricing	277	(24)
Polymer Products Company (Strategic Performance Measurement)	279	(22)
Setting the Right Transfer Price	282	(7)
Stephen Crow
Eugene Sauls
Does ROI Apply to Robotic Factories?	289	(12)
Gerald Lander
Mohamed E. Bayou
Management Compensation and the Evaluation of the Firm	301	(2)
Midwest Petro-Chemical Company (Evaluating a Firm)	303	(7)
Evaluating a Firm	310	(1)
OutSource, Inc (Economic Value Added)	311	(3)
Using Shareholder Value to Evaluate Strategic Choices	314
Nick Fera