Cost management / Don R. Hansen, Maryanne M. Mowen, and Dan L. Heitger.

Earlier editions published as: Cornerstones of cost management.

Includes bibliographical references and index.

Introduction to cost management -- Basic cost management concepts -- Cost behavior and forecasting -- Activity-based costing -- Making the connection -- 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 -- Making the connection -- Strategic cost management -- Activity-based management -- Strategic-based control systems and the balanced scorecard -- Quality and environmental cost management -- Lean accounting and productivity measurement -- Making the connection -- 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 -- International issues in cost management.