02349nam a2200241Ia 450000500170000000800470001724501120006410000280017670000600020426000510026425000170031530000200033230000100035202000180036265000200038065000260040005000230042654600150044950516080046433600090207233700150208133800110209620260803094237.0251212s2021    xx            000 0 und d©©©1 aStrategic cost management /cMa. Elenita B. Cabrera, Gilbert Anthony B. Cabrera, Bernadette Ann B. Cabrera.  aCabrera, Ma. Elenita B.  aCabrera, Gilbert Anthony B.; Cabrera, Bernadette Ann B.  aManila :bGIC Enterprises & Co., Inc,c©2021.  a2021 edition  axiv, 628 pages:  c23 cm  a9786214161041  aCost accounting  aManagerial accounting  a658.1552 C11s 2021  ain English  aUnit I. Introduction to strategic cost management -- Chapter 1. Overview of cost management and strategy -- Chapter 2. The professional environment of cost management -- Chapter 3. Contemporary business environment and strategic focus of cost management -- Chapter 4. Developing a competitive strategy and contemporary cost management techniques -- Unit II. Strategic cost management concepts and techniques for planning and control -- Chapter 5. Strategy and the master budget -- Chapter 6. Organizational innovations: total quality management; just-in-time production system -- Chapter 7. The balanced scorecard: a tool to implement strategy -- Chapter 8. Cost planning for product life cycle: life-cycle costing and long-term pricing; target costing and theory of constraints -- Chapter 9. Decentralized operations and segment reporting -- Chapter 10. Variable costing: a tool for evaluating management performance -- Unit III. Cost management concepts and tools for decision making -- Chapter 11. Relevant costs for non-routine decision making -- Chapter 12. Quantitative techniques for decision making -- Chapter 13. Capital investment decision -- Unit IV. Cost management concepts and techniques for control and strategic performances measurement -- Chapter 14. Management control and strategic performance measurement strategic investment units and transfer pricing -- Chapter 15. Financial and non-financial performance measures -- Chapter 16. Managing productivity and marketing effectiveness -- Chapter 17. Executive performance measures and compensation -- Glossary -- Appendix -- References.  atext  aunmediated  avolume