Table of Contents
Chapter 1 - Overview of Cost
Management
The Economics of Cost Management
The Cost Management Environment
The Customer Service Conundrum
The Effects of Cutting Too Deep
Chapter 3 - Direct Costing as an
Analysis Tool
Contribution Margin versus Gross
Margin
Direct Costing as an Analysis Tool
Chapter 4 - Cost-Volume-Profit
Analysis
Contribution Margin Income
Statement
The Basic Steps of Target Costing
Value Engineering Considerations
The Role of the Accountant in Target
Costing
Data Sources for Target Costing
The Product Life Cycle and Target
Costing
Chapter 6 - Cost Object Analysis
Factors in Cost Object Analysis
Cost Object Termination Issues
Chapter 7 - Constraint Analysis
Constraint Analysis Operational
Terminology
Overview of Constraint Analysis
Constraint Analysis Financial
Terminology
Constraint Analysis from a Financial
Perspective
The Decision to Sell at a Lower
Price
The Decision to Outsource Production
The Capital Investment Decision
The Decision to Cancel a Product
Chapter 9 - Zero-Base Budgeting
Overview of Zero-Base Budgeting
The Zero-Base Budgeting Process
Advantages of Zero-Base Budgeting
Problems with Zero-Base Budgeting
Chapter 10 - Cost Reduction
Strategy
Dealing with Unrelated Business
Segments
Failing Business Model: Remain in
the Same Business
Failing Business Model: Shift to
New Model
Incorrect Cost Reduction Strategies
Chapter 11 - Compensation Cost
Reduction
Timing of Compensation Changes
Chapter 12 - Benefits Cost Reduction
Other Cost Management Concepts
Chapter 13 - Sales and Marketing
Effectiveness
Sales Effectiveness Improvements
Marketing Effectiveness Improvements
Chapter 14 - Production and
Maintenance Cost Reduction
Maintenance, Repair, and Operations
Procurement
Chapter 15 - Procurement Cost
Reduction
Purchase Requisition Procedure
Other Cost Management Opportunities
Chapter 16 - Administration Cost
Reduction
General Administration Cost
Reduction
Human Resources Cost Reduction
If Human Resources is Supported
If Human Resources is Not Supported
Information Technology Cost
Reduction
Travel and Entertainment Cost
Reduction
Chapter 17 - Facilities Cost
Reduction
Furniture and Office Equipment
Chapter 18 - Finance Cost Reduction
Cash Management Cost Reduction
How to Operate with Zero Working
Capital
Chapter 19 - Accounts Receivable
Reduction
Issue Small Claims Court Complaint
Money Judgment Collection
Activities
Chapter 20 - Inventory Reduction
Inventory Management Practices
Chapter 21 - Capital Budgeting
Decisions
Capital Budget Proposal Analysis
Chapter 22 - Cost Management Reports
Cost Reduction Opportunity Reporting
Chapter 23 - Cost Management
Measurements
Employee Cost Sharing as Percent of
Pay
Production and Maintenance Measurements
Throughput of Post-Bottleneck Scrap
Procurement Card Usage Percentage
Proportion of Spend with Preferred
Suppliers
Administration FTEs per $1,000,000
Revenue
Administration Cost as Percent of
Revenue
Average Interest Rate Paid in Excess
of Prime Rate
Final Examination
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