Cornerstones of cost management
著者
書誌事項
Cornerstones of cost management
Cengage Learning, c2018
4th ed.
大学図書館所蔵 件 / 全4件
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
Hansen/Mowen s CORNERSTONES OF COST MANAGEMENT, 4E demonstrates the dynamic nature of cost accounting in today s changing business environment. The text first covers functional-based cost and control and then activity-based cost systems, giving you the understanding and skills to manage any cost management system. Using extensive research on how students like you prefer to learn accounting, this book presents concepts in a unique format that speaks to how students learn. Cornerstones examples in each chapter emphasize the How, Why, and What-Ifs of basic cost management concepts, while delving into the conceptual nature of each equation or topic. An integrated CNOWv2 package reinforces concepts with additional computerized exercises and problems.
目次
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.
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