Hansen, Don R. creator author. Mowen, Maryanne M. author. text Ohio Sowth-Western College Publishing c1997 monographic eng

print

xxiii, 1032 pages : illustration (black and white) ; 22.5 cm. "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 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. Adult Don R. Hansen, Maryanne M. Mowen. Includes glossary. Biore, Christopher College of Business and Accountancy Accountancy Text in English Cost accounting Managerial accounting 0538864451 [hardbound] University of Cebu-Banilad 240927 20260824151058.0