Introduce students to the how and the why of cost management with Mowen/Hansen's INTRODUCTION TO COST ACCOUNTING, 2E, International Edition! This text provides a strong foundation with its unique step-by-step Cornerstones learning system and asks them to take understanding to the next level by getting at the conceptual understanding that students often struggle to grasp. INDICE: PART I: FOUNDATION CONCEPTS.1. Introduction to Cost Management.2. Basic Cost Management Concepts.3. Cost Behavior.4. Activity-Based Costing.PARTII: FUNDAMENTAL COSTING AND CONTROL.5. Product and Service Costing: Job-OrderSystem.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.
- ISBN: 978-1-133-58447-6
- Editorial: Cengage Learning Custom Publishing
- Encuadernacion: Rústica
- Páginas: 1088
- Fecha Publicación: 01/08/2012
- Nº Volúmenes: 1
- Idioma: Inglés