Title Statements
- Full title :Cost management / Don R. Hansen, Oklahoma State University, Maryanne M. Mowen, Oklahoma State University, Dan L. Heitger, Miami University.
Edition Statements
- Publication Date:2022
- Edition:Fifth edition
Publication Statements
- Publisher(s):Cengage
- Place of Publication:Boston, MA
- Language:eng
- Publication Date:2022
Notes
Earlier editions published as: Cornerstones of cost management.
The Physical Object
- Description:xxv, 1128 pages : : illustrations (chiefly color) ; : 29 cm
Edition Identifiers
- ISBN:9780357141090, 0357141091, 9780357141106, 0357141105
- oclc:on1242749426
- LC Classification:HF5686.C8
- Dewey Decimal:658.15/52
Table of Contents
Introduction to cost management -- Basic cost management concepts -- Cost behavior and forecasting -- 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 -- Strategic-based control systems and the balanced scorecard -- Quality and environmental cost management --Lean accounting and productivity measurement -- 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.
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