Cost management/
Don R. Hansen, Maryanne M. Mowen , Dan L. Heitger
- xxv, 1128 pages : illustrations (chiefly color) ; 29 cm
Includes bibliographical references and index
Introduction to cost management Basic cost management concepts Cost behavior and forecasting Activity-based costing Product and service costing: Job-order system Process costing Allocating costs of support departments and joint products Budgeting for planning and control Standard costing: A functional-based control approach Decentralization: Responsibility accounting, performance evaluation, and transfer pricing Strategic cost management Activity-based management Strategic-based control systems and the balanced scorecard Quality and environmental cost management Lean accounting and productivity measurement Cost-volume-profit analysis Activity resource usage model and tactical decision making Pricing and profitability analysis Capital investment Inventory management: Economic, order quantity, JIT, and the theory of constraints
9780357141090
Cost accounting Cost control Managerial accounting