Cost Management
Accounting and Control
6th Edition
Published on 26. March 2008
Book
Paperback/Softback
864 pages
978-0-324-65736-4 (ISBN)
Description
Introduce your students to the dynamic, exciting nature of cost management as this edition demonstrates how today's conditions consistently require change in cost management systems. Hansen/Mowen/Guan's COST MANAGEMENT: ACCOUNTING AND CONTROL, 6e, International Edition, first covers functional-based cost and control and then activity-based cost systems, giving students the understanding and skills to manage any cost management system. This edition's expansive coverage and consistent attention to technical detail provides a thorough, well-researched foundation for learning. It addresses the most recent influential topics and emerging processes affecting the discipline, including a new chapter on lean accounting and a focus on technology tools that positively impact internal costing practices.
More details
Edition
International ed of 6th revised ed
Language
English
Place of publication
Mason, OH
United States
Publishing group
Cengage Learning, Inc
Target group
College/higher education
Edition type
Revised edition
Dimensions
Height: 277 mm
Width: 226 mm
Thickness: 28 mm
Weight
1816 gr
ISBN-13
978-0-324-65736-4 (9780324657364)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Classification
Content
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 Costs. 15. Productivity Measurement and Control. 16. Lean Accounting. Part IV: DECISION MAKING. 17. Cost-Volume-Profit Analysis. 18. Activity Resource Usage Model and Tactical Decision Making. 19. Pricing and Profitability Analysis. 20. Capital Investment. 21. Inventory Management: Economic Order Quantity, JIT, and the Theory of Constraints.