Cost Management Accounting & Control

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

• ISBN13: 9780324069730
• ISBN10: 0324069731
• Format: Hardcover
• Copyright: 2002-02-21
• Publisher: South-Western College/West

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. By taking a systems approach -- one that first covers functional-based cost and control and then activity-based cost systems -- students understand both how to understand and manage any cost management system.

Table of Contents

Introduction to cost management	1	(24)
PART 1: foundation concepts	25	(88)
Basic cost management concepts	26	(35)
Activity cost behavior	61	(52)
Comprehensive Case 1	109	(4)
PART 2: functional-based costing and control	113	(324)
Product and service costing: overhead application and job-order system	114	(49)
Product and service costing: a process systems approach	163	(48)
Support department cost allocation	211	(36)
Joint product and by-product costing	247	(30)
Budgeting for planning and control	277	(34)
Standard costing: a functional-based control approach	311	(44)
Decentralization: responsibility accounting, performance evaluation, and transfer pricing	355	(42)
International issues in cost management	397	(40)
Comprehensive Case 2	432	(5)
PART 3: activity- and strategic-based costing and control	437	(328)
Activity-based costing	438	(53)
Strategic cost management	491	(58)
Activity-based management	549	(40)
The balanced scorecard: strategic-based control	589	(30)
Activity-based budgeting	619	(36)
Quality cost management	655	(40)
Productivity measurement and control	695	(30)
Environmental costs: measurement and control	725	(40)
Comprehensive Case 3	761	(4)
PART 4: activity- and functional-based decision making	765	(226)
Cost-volume-profit analysis	767	(50)
Activity resource usage model and tactical decision making	817	(36)
Pricing and profitability analysis	853	(50)
Capital investment	903	(48)
Inventory management: economic order quantity, jit, and the theory of constraints	951	(40)
Comprehensive Case 4	986	(5)
Glossary	991	(14)
Subject Index	1005	(22)
Company Index	1027