Cornerstones Of Cost Accounting

by Hansen, Don; Mowen, Maryanne M.

• ISBN13: 9780538736787
• ISBN10: 053873678X
• Edition: 1st
• Format: Hardcover
• Copyright: 2010-01-01
• Publisher: South-Western College Pub

Summary

Providing the most up-to-date and thorough coverage of cost management topics, Hansen/Mowen's CORNERSTONES OF COST ACCOUNTING provides students with a solid foundation with its unique Cornerstones approach. Created from our research on student learning behavior, this step-by-step format helps students understand the How, Why, and What Ifs of solving and mastering basic cost management topics, while also getting at the conceptual nature of each equation or topic. This relevant text also addresses some of the most recent processes affecting the discipline such as a chapter on productivity measurement and lean accounting.

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

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

Advanced Costing and Control

Strategic Cost Management

Activity-Based Management

The Balanced Scorecard: Strategic-Based Control

Quality and Environmental Cost Management

Productivity Measurement and Control and Lean Accounting

Decision Making

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

Table of Contents provided by Publisher. All Rights Reserved.