TY - BOOK AU - Hansen,Don R. AU - Mowen,Maryanne M. AU - Heitger,Dan L. TI - Cost management SN - 9780357141090 AV - HF5686.C8 H2383 2022 U1 - 658.1552 23 PY - 2022/// CY - Boston, Massachusetts PB - Cengage KW - Cost accounting KW - Cost control KW - Managerial accounting KW - fast N1 - 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 ER -