Cost Management

Part 1: Introduction to Strategy, Cost Management, and Cost Systems 1: Cost Management and Strategy 2: Implementing Strategy--The Value Chain, the Balanced Scorecard, and the Strategy Map 3: Basic Cost-Management Concepts 4: Job Costing 5: Activity-Based Costing (ABC) and Customer Profitability Analysis 6: Process Costing 7: Cost Allocation: Departments, Joint Products, and By-Products Part 2: Planning and Decision-Making 8: Cost Estimation 9: Profit Planning: Cost-Volume-Profit (CVP) Analysis 10: Strategy and the Master Budget 11: Decision-Making with a Strategic Emphasis 12: Strategy and Long-Term Investment Analysis 13: Cost Planning for the Product Life-Cycle: Target Costing, Theory of Constraints (TOC), and Strategic Pricing Part 3: Operational-Level Control 14: Operational Performance Measurement--Sales, Direct-Cost Variances, and the Role of Nonfinancial Performance Measures 15: Operational Performance Measurement--Indirect Cost Variances and Resource-Capacity Planning 16: Operational Performance Measurement--Further Analysis of Productivity and Sales Variances 17: The Management and Control of Quality, Six-Sigma, and Lean Accounting Part 4: Management-Level Control 18: Strategic Performance Measurement--Cost Centers, Profit Centers, and the Balanced Scorecard (BSC) 19: Strategic Performance Measurement: Investment Centers 20: Management Compensation, Business Analysis, and Business Valuation

Edward Blocher is professor of accounting at the Kenan-Flagler Business School at the University of North Carolina. His undergraduate degree (economics) is from Rice University, his MBA from Tulane University, and his Ph.D. from the University of Texas at Austin. Professor Blocher presents regularly on strategic cost management at the national meetings of both the American Accounting Association (AAA) and the Institute of Management Accountants (IMA).