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  <titleInfo>
    <title>Cornerstones of cost accounting</title>
  </titleInfo>
  <name type="personal">
    <namePart>Hansen, Don R.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Mowen, Maryanne M.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <genre authority="marc">bibliography</genre>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxc</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Mason, OH</placeTerm>
    </place>
    <publisher>South-Western, Cengage Learning</publisher>
    <dateIssued>c2011</dateIssued>
    <dateIssued encoding="marc">2011</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xv, 1036 p. : ill., charts, graphs ; 28 cm.</extent>
  </physicalDescription>
  <tableOfContents>Introduction to cost management -- Basic cost managemnet concepts -- Cost behavior -- Activity-based costing -- Product and service costing:job-order system -- Process costing -- Allocating costs of support departments and joint products -- Budgeting for planning and control -- Standard costing: a functional-based control approach -- Decentralization, responsibility accounting, performance evaluation, and transfer pricing -- Strategic cost management -- -- Activity-based management -- The balanced scorecard: strategic-based control -- Quality and environmental cost management -- Lean accounting and productivity measurement -- Cost-volume-profit analysis -- Activity resource usage model and tactical decision making -- Pricing and profitability analysis -- Capital investment -- Inventory management: economic order quantity, JIT, and the theory of constraints</tableOfContents>
  <targetAudience authority="marctarget">specialized</targetAudience>
  <note type="statement of responsibility">Don R. Hansen, Maryanne M. Mowen,</note>
  <note>Includes bibliographical references and index</note>
  <subject authority="lcsh">
    <topic>Cost accounting</topic>
  </subject>
  <identifier type="isbn">9780538736787</identifier>
  <identifier type="isbn">053873678X</identifier>
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    <recordCreationDate encoding="marc">110308</recordCreationDate>
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