Contents -

Part One : Overview and Basic Concepts
1. Const Management: Nature and Scope
2. Basic Cost Concepts
Part Two : Activity- Baased Control and Management
3. Activity-Based Costing
4. Activity-Based Management
5. Total Quality Management (TQM)
6. Customer Profitability Analysis and Strategic Positioning Analysis
7. Activity-Based Budgeting
8. Productivity and Business Process Re-engineering (BPR)
Part Three : Cost Management Techniques
9. Pricing Strategies
10. Life Cycle Costing
11. Target Costing
12. Kaizen Costing
13. Value Chain Analysis
14. Just-In-Time (JIT) Inventory Management
15. Theory of Constraints (TOC)
Part Four : Performance Evaluation
16. Responsibility Accounting and Divisional Performance Evaluation
17. Transfer Pricing
18. Strategic Performance Measurement – Balanced Scorecard

The text, Strategic Cost Management, presents a comprehensive coverage of modern of modern cost management. Techniques to fulfil the needs of business organizations in the new competitive environment. This book provides a new framework to the vital issue of cost management, use of cost information to design a firms competitive strategy and provide enhanced value to customers, shareholders and other stakeholders. The book creates a logical linkage between the concepts and procedures and how these can be used in practice by business organizations. It discusses cost management techniques in detail and their role in strategic decision-making of a firm and building and sustaining competitiveness.