9780324559675

Cost Management Accounting and Control

by ; ;
  • ISBN13:

    9780324559675

  • ISBN10:

    0324559674

  • Edition: 6th
  • Format: Hardcover
  • Copyright: 12/24/2007
  • Publisher: South-Western College Pub
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Summary

Introduce your students to the dynamic, exciting nature of cost management as this edition demonstrates how today's conditions consistently require change in cost management systems. Hansen/Mowen/Guan's COST MANAGEMENT: ACCOUNTING AND CONTROL, Sixth Edition, first covers functional-based cost and control and then activity-based cost systems, giving students the understanding and skills to manage any cost management system. This edition's expansive coverage and consistent attention to technical detail provides a thorough, well-researched foundation for learning. It addresses the most recent influential topics and emerging processes affecting the discipline, including a new chapter on lean accounting and a focus on technology tools that positively impact internal costing practices.

Table of Contents

Foundation Concepts
Introduction to Cost Management
Basic Cost Management Concepts
Cost Behavior
Activity-Based Costing
Fundamental Costing And Control
Product and Service Costing: Job-Order System
Product and Service Costing: A Process Systems Approach
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
Advanced Costing And Control
Strategic Cost Management
Activity-Based Management
The Balanced Scorecard: Strategic-Based Control
Quality and Environmental Costs
Productivity Measurement and Control
Lean Accounting
Decision Making
Cost-Volume-Profit Analysis
Activity Resource Usage Model and Tactical Decision Making
Pricing and Profitability Analysis
Inventory Management: Economic Order Quantity, JIT, and the Theory of Constraints
Table of Contents provided by Publisher. All Rights Reserved.

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