Cornerstones of Cost Management
South-Western College Publishing (Verlag)
978-1-285-75178-8 (ISBN)
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Introduce students to the how and the why of cost management with Hansen/Mowen's CORNERSTONES OF COST MANAGEMENT! This text provides a strong foundation with its unique step-by-step Cornerstones learning system and asks them to take understanding to the next level by getting at the conceptual understanding that students often struggle to grasp.
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. Dr. Maryanne M. Mowen is associate professor of accounting emerita at Oklahoma State University. She received her Ph.D. from Arizona State University. With degrees in economics and history, she brings a unique interdisciplinary perspective to teaching and writing in both cost accounting and management accounting. Her research interests include management accounting, behavioral decision theory and Sarbanes-Oxley compliance. She also teaches an ethics course about the impact of Sarbanes-Oxley on the accounting profession. Dr. Mowen has published articles in journals such as Decision Science, Journal of Economic Psychology and Journal of Management Accounting Research. She has also served as a consultant to mid-sized and Fortune 100 companies and works with corporate controllers on management accounting issues. She advises entrepreneurs and nonprofit organizations. Outside the classroom, she enjoys hiking, travelling, reading mysteries and solving crossword puzzles.
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.
INTEGRATIVE EXERCISES.
Glossary.
Check Figures.
Index.
| Verlagsort | Florence |
|---|---|
| Sprache | englisch |
| Maße | 235 x 284 mm |
| Gewicht | 2380 g |
| Themenwelt | Geisteswissenschaften ► Psychologie |
| Wirtschaft ► Betriebswirtschaft / Management ► Controlling / Kostenrechnung | |
| ISBN-10 | 1-285-75178-7 / 1285751787 |
| ISBN-13 | 978-1-285-75178-8 / 9781285751788 |
| Zustand | Neuware |
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