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040 _aUMP
090 _aHF5686.C8 H36 2011
100 1 _aHansen, Don R.
245 1 0 _aCornerstones of cost accounting /
_cDon R. Hansen, Maryanne M. Mowen,
260 _aMason, OH :
_bSouth-Western, Cengage Learning,
_cc2011
300 _axv, 1036 p. :
_bill., charts, graphs ;
_c28 cm.
504 _aIncludes bibliographical references and index
505 0 _aIntroduction 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
650 0 _aCost accounting
700 1 _aMowen, Maryanne M.
999 _aVIRTUA40
_c56907
_d56913
999 _aVTLSSORT0080*0200*0201*0400*0900*1000*2450*2600*3000*5040*5050*6500*7000*9991
942 0 0 _01