000			03065nam a22003377a 4500
003			OSt
005			20260824151058.0
008			240927b |||||||| |||| 00| 0 eng d
020			_a0538864451 [hardbound]
040			_aUniversity of Cebu-Banilad _cUniversity of Cebu-Banilad
100			_aHansen, Don R., _eauthor.
245			_aAccounting and control cost management / _cDon R. Hansen, Maryanne M. Mowen.
260			_aOhio : _bSowth-Western College Publishing, _cc1997.
300			_axxiii, 1032 pages : _billustration (black and white) ; _c22.5 cm.
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
504			_aIncludes glossary.
505			_aContents: 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.
520			_a"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
521			_aAdult
541			_xBiore, Christopher _yCollege of Business and Accountancy _zAccountancy
546			_aText in English
650			_aCost accounting.
650			_aManagerial accounting.
700			_aMowen, Maryanne M., _eauthor.
942			_2ddc _cBK
998			_cRoel [new] _d09/27/2024
998			_cGian [edited] _d06/29/2026
999			_c12782 _d12782