Hansen, Don R.
Cornerstones of cost accounting / Don R. Hansen, Maryanne M. Mowen. - Australia ; Mason, OH : South-Western, Cengage Learning, c2011. - xv, 1036 p. : col. ill. ; 29 cm.
Includes bibliographical references and index.
Introduction to cost management -- Basic cost managemnet concepts -- Cost behavior -- Activity-based costing -- Product and service costing:job-order system -- Process costing -- Allocating costs of support departments and joint products -- Budgeting for planning and control -- Standard costing: a functional-based control approach -- Decentralization, responsibility accounting, performance evaluation, and transfer pricing -- Strategic cost management -- -- Activity-based management -- The balanced scorecard: strategic-based control -- Quality and environmental cost management -- Lean accounting and productivity measurement -- Cost-volume-profit analysis -- Activity resource usage model and tactical decision making -- Pricing and profitability analysis -- Capital investment -- Inventory management: economic order quantity, JIT, and the theory of constraints.
9780538736787 (hbk.) 053873678X (hbk.) 9780538469081 (Loose Leaf Edition) 0538469080 (Loose Leaf Edition)
2009940891
Cost accounting.
HF5686.C8 / H238 2011
657/.42
Cornerstones of cost accounting / Don R. Hansen, Maryanne M. Mowen. - Australia ; Mason, OH : South-Western, Cengage Learning, c2011. - xv, 1036 p. : col. ill. ; 29 cm.
Includes bibliographical references and index.
Introduction to cost management -- Basic cost managemnet concepts -- Cost behavior -- Activity-based costing -- Product and service costing:job-order system -- Process costing -- Allocating costs of support departments and joint products -- Budgeting for planning and control -- Standard costing: a functional-based control approach -- Decentralization, responsibility accounting, performance evaluation, and transfer pricing -- Strategic cost management -- -- Activity-based management -- The balanced scorecard: strategic-based control -- Quality and environmental cost management -- Lean accounting and productivity measurement -- Cost-volume-profit analysis -- Activity resource usage model and tactical decision making -- Pricing and profitability analysis -- Capital investment -- Inventory management: economic order quantity, JIT, and the theory of constraints.
9780538736787 (hbk.) 053873678X (hbk.) 9780538469081 (Loose Leaf Edition) 0538469080 (Loose Leaf Edition)
2009940891
Cost accounting.
HF5686.C8 / H238 2011
657/.42