Cornerstones of cost management / Don R. Hansen, Maryanne M. Mowen.
By: Hansen, Don R
Contributor(s): Mowen, Maryanne M.Call number: 658.155 H249C 2013 Material type: BookPublisher: Mason, Ohio : South-Western, Cengage Learning, c2013. Edition: 2nd ed., International ed.Description: xx, 1100 p. : ill.ISBN: 9781133584476 (pbk.).Subject(s): Cost control | Cost accounting | Managerial accounting
Introduction to cost management -- Basic cost management 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 -- Principle and profitability analysis -- Capital investment -- Inventory management: economic order quality, JIT, and the theory of constraints.