Introduce students to the how and the why of cost management with Mowen/Hansen's CORNERSTONES OF COST MANAGEMENT, 2E, International Edition! This text provides a strong foundation with its unique step-by-step Cornerstones learning system and asks them to take understanding to the next level by getting at the conceptual understanding that students often struggle to grasp.
Introduce students to the how and the why of cost management with Mowen/Hansen's CORNERSTONES OF COST MANAGEMENT, 2E, International Edition! This text provides a strong foundation with its unique step-by-step Cornerstones learning system and asks them to take understanding to the next level by getting at the conceptual understanding that students often struggle to grasp.
Hansen, DonDr. Don R. Hansen is professor emeritus at Oklahoma State University. He has an undergraduate degree in mathematics from Brigham Young University. He received his Ph.D. from the University of Arizona. Dr. Hansen has published articles in both accounting and engineering journals, including The Accounting Review, The Journal of Management Accounting Research, Accounting Organizations and Society, Accounting Horizons and IIE Transactions. He has also served on the editorial board of The Accounting Review. His outside interests include family, church activities, reading, movies and watching sports.
Inhaltsangabe
PART I: FOUNDATION CONCEPTS.1. Introduction to Cost Management.2. Basic Cost Management Concepts.3. Cost Behavior.4. Activity-Based Costing.PART II: FUNDAMENTAL COSTING AND CONTROL.5. Product and Service Costing: Job-Order System.6. Product and Service Costing: A Process Systems Approach.7. Allocating Costs of Support Departments and Joint Products.8. Budgeting for Planning and Control.9. Standard Costing: A Functional-Based Control Approach.10. Decentralization: Responsibility Accounting, Performance Evaluation, and Transfer Pricing.PART III: ADVANCED COSTING AND CONTROL.11. Strategic Cost Management.12. Activity-Based Management.13. The Balanced Scorecard: Strategic-Based Control.14. Quality and Environmental Cost Management.15. Productivity Measurement and Control and Lean Accounting.PART IV: DECISION MAKING.16. Cost-Volume-Profit Analysis.17. Activity Resource Usage Model and Tactical Decision Making.18. Pricing and Profitability Analysis.19. Capital Investment.20. Inventory Management: Economic Order Quantity, JIT, and the Theory of Constraints.
PART I: FOUNDATION CONCEPTS.1. Introduction to Cost Management.2. Basic Cost Management Concepts.3. Cost Behavior.4. Activity-Based Costing.PART II: FUNDAMENTAL COSTING AND CONTROL.5. Product and Service Costing: Job-Order System.6. Product and Service Costing: A Process Systems Approach.7. Allocating Costs of Support Departments and Joint Products.8. Budgeting for Planning and Control.9. Standard Costing: A Functional-Based Control Approach.10. Decentralization: Responsibility Accounting, Performance Evaluation, and Transfer Pricing.PART III: ADVANCED COSTING AND CONTROL.11. Strategic Cost Management.12. Activity-Based Management.13. The Balanced Scorecard: Strategic-Based Control.14. Quality and Environmental Cost Management.15. Productivity Measurement and Control and Lean Accounting.PART IV: DECISION MAKING.16. Cost-Volume-Profit Analysis.17. Activity Resource Usage Model and Tactical Decision Making.18. Pricing and Profitability Analysis.19. Capital Investment.20. Inventory Management: Economic Order Quantity, JIT, and the Theory of Constraints.
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