03065nam a22003377a 4500 OSt 20260824151058.0 240927b |||||||| |||| 00| 0 eng d 0538864451 [hardbound] University of Cebu-Banilad University of Cebu-Banilad Hansen, Don R., author. Accounting and control cost management / Don R. Hansen, Maryanne M. Mowen. Ohio : Sowth-Western College Publishing, c1997. xxiii, 1032 pages : illustration (black and white) ; 22.5 cm. rdacontent text rdamedia unmediated rdacarrier volume Includes glossary. Contents: 1. Introduction to cost accounting and cost management — Part 1 Fundamental cost management concepts — 2. Basic cost management concepts — 3. Activity cost behavior — Part 2 Cost accounting systems — Traditional cost accounting — 4. Product and service costing: Overhead application and job-order. — 5. Product and service costing: A process systems approach — 6. support department cost allocation — 7 Joint product and by-product costing — Contemporary cost accounting —Part 3 Decision making: Traditional an contemporary approaches — 10 Cost-volume-profit analysis — 11 Activity resource usage model and relevant costing: tactical decision making —12 Capital investment decisions —13 Inventory management: economic order quantity, JIT, and the theory of constraints — 14 Pricing and revenue analysis — 15 Profitability analysis — Part 4 Cost planning and control systems — Traditional control systems — 16 Budgeting for planning and control — 17 Standard costing: A traditional control approach — 18 Decentralization: Responsibility accounting, performance evaluation, and transfer pricing — 19 International issues in cost management — Contemporary control systems — 20 Contemporary responsibility accounting — 21 Quality costing: Measurement and control — 22 Productivity: Measurement and control. "The second edition of this popular text presents a thorough treatment of both traditional and contemporary approaches to cost management, accounting, and control. Professional ethics, behavioral issues, a service sector focus, and real-world examples make this text ideal, as students benefit from understanding the business world before they actually enter it. A full chapter on international issues is also included. For both undergraduate and MBA level courses, the text uses a systems framework that makes comprehension easier for students." —Provided by the publisher Adult Biore, Christopher College of Business and Accountancy Accountancy Text in English Cost accounting. Managerial accounting. Mowen, Maryanne M., author. ddc BK Roel [new] 09/27/2024 Gian [edited] 06/29/2026 12782 12782 0 0 ddc 0 0 UCBL_MAIN UCBL_MAIN SUBJ.REF 2024-09-27 658.1552 H19 1997 3UCBL000001936 2024-09-27 2024-09-27 SR