Cornerstones of cost accounting

Bibliographic Details
Main Authors: Hansen, Don R. (Author), Mowen, Maryanne M. (Author)
Format: Book
Language:English
Published: Mason, Ohio : South-Western, Cengage Learning , c2011
Subjects:
Table of Contents:
  • 1. Introduction to cost management
  • 2. Basic cost managemnet concepts
  • 3. Cost behavior
  • 4. Activity-based costing
  • 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
  • 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
  • 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