Cost management : accounting & control
| Main Authors: | , , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Mason, OH :
South-Western Cengage Learning ,
c2009
|
| Edition: | 6th ed. |
| Subjects: |
Table of Contents:
- 1. Introduction to cost management
- 2. Basic cost management concepts
- 3. Cost behavior
- 4. Activity-based costing
- 5. Product and service costing: job-order system
- 6. Product and service costing: a process system 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
- 11. Strategic cost management
- 12. Activity-based management
- 13. The balanced scorecard: strategic-based control
- 14. Quality and environmental cost management
- 16. Lean accounting
- 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