Dan Heitger, Don Hansen, Maryanne Mowen

Cost Management

• Gebundenes Buch

Produktbeschreibung

Gain an understanding of the principles behind cost accounting and its importance in organizational decision making and business today with the unique, reader-friendly approach in Hansen/Mowen/Heitger s COST MANAGEMENT, 5E. This edition addresses functional-based cost and control and, then, activity-based cost systems giving you the skills to navigate any cost management system. Updates address emerging developments, including the role of data analytics in cost management today. An entire new chapter also examines global issues, such as virtual currency and blockchain. This edition's approach is tailored to the way you learn. Structured examples from familiar companies emphasize the real-world applications and relevance of what you are learning. Clear explanations review the concepts behind each equation or topic, detailing the "hows," "whys" and "what-ifs." Integrated CNOWv2 resources provide additional computerized exercises and problems for practice and review.

Produktdetails

• Verlag: Cengage Learning EMEA / South-Western College Pub
• 5. Aufl.
• Seitenzahl: 1136
• Erscheinungstermin: 2. Februar 2021
• Englisch
• Abmessung: 279mm x 239mm x 46mm
• Gewicht: 2563g
• ISBN-13: 9780357141090
• ISBN-10: 0357141091
• Artikelnr.: 61225227

Autorenporträt

Dr. 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

1. Introduction to Cost Management. 2. Basic Cost Management Concepts. 3. Cost Behavior. 4. Activity-Based Costing. Integrative Exercises. 5. Product and Service Costing: Job-Order System. 6. Process Costing. 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. Integrative Exercises. 11. Strategic Cost Management. 12. Activity-Based Management. 13. The Balanced Scorecard: Strategic-Based Control. 14. Quality and Environmental Cost Management. 15. Lean Accounting and Productivity Measurement. Integrative Exercises. 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. 21. Global Issues in Cost Management Integrative Exercises Glossary. Check Figures. Index.