Cornerstones of cost management

著者

• Hansen, Don R.
• Mowen, Maryanne M.

書誌事項

Cornerstones of cost management

Don R. Hansen, Maryanne M. Mowen

South-Western , Cengage Learning (distributor), c2011

2nd ed

注記

Includes index

内容説明・目次

目次

PART I: FOUNDATION CONCEPTS. 1. Introduction to Cost Management. 2. Basic Cost Management Concepts. 3. Cost Behavior. 4. Activity-Based Costing. PART II: FUNDAMENTAL COSTING AND CONTROL. 5. Product and Service Costing: Job-Order System. 6. Product and Service Costing: A Process Systems 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. PART III: ADVANCED COSTING AND CONTROL. 11. Strategic Cost Management. 12. Activity-Based Management. 13. The Balanced Scorecard: Strategic-Based Control. 14. Quality and Environmental Cost Management. 15. Productivity Measurement and Control and Lean Accounting. PART IV: DECISION MAKING. 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.

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BB11225830
• ISBN:
  • 9781111824402
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Mason, Ohio,Andover
• ページ数/冊数: xx, 1100 p.
• 大きさ: 29 cm
• 分類:
  • DC23 : 657.42
• 件名:
  • LCSH : Cost accounting