Cost Management Accounting and Control

by Hansen, Don R.; Mowen, Maryanne M.

• ISBN13: 9780324002324
• ISBN10: 0324002327
• Format: Hardcover
• Copyright: 1999-08-19
• Publisher: South-Western College Pub

Summary

Cost Management: Accounting and Control emphasizes that changing conditions often require a change in cost management systems. Emphasizing this point stresses the dynamic and exciting nature of the field.

Table of Contents

Introduction to Cost Accounting and Cost Management	p. 1
Foundation Concepts
Basic Cost Management Concepts	p. 28
Activity Cost Behavior	p. 64
Comprehensive Case 1	p. 107
Functional-Based Costing and Control
Product and Service Costing: Overhead Application and Job-Order System	p. 112
Product and Service Costing: A Process Systems Approach	p. 161
Support Department Cost Allocation	p. 206
Joint Product and by-Product Costing	p. 240
Budgeting for Planning and Control	p. 266
Standard Costing: A Functional-Based Control Approach	p. 313
Decentralization: Responsibility Accounting, Performance Evaluation, and Transfer Pricing	p. 355
International Issues in Cost Management	p. 397
Comprehensive Case 2	p. 432
Activity-Based Costing
Activity-Based Costing	p. 438
Strategic Cost Management	p. 488
Activity- and Strategic-Based Responsibility Accounting	p. 542
Quality Costing: Measurement and Control	p. 597
Productivity: Measurement and Control	p. 637
Environmental Cost Management	p. 665
Comprehensive Case 3	p. 698
Activity- and Functional-Based Decision Making
Cost-Volume-Profit Analysis	p. 704
Activity Resource Usage Model and Relevant Costing: Tactical Decision Making	p. 753
Pricing and Profitability Analysis	p. 788
Capital Investment Decisions	p. 838
Inventory Management: Economic Order Quantity, JIT and the Theory of Constraints	p. 884
Comprehensive Case 4	p. 920
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