Cornerstones of cost accounting /
by Hansen, Don R.
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.
Includes bibliographical references and index.
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