EVERYDAY FREE SHIPPING on $25 & up - Excludes Marketplace items.
EVERYDAY FREE SHIPPING on $25 & up - Excludes Marketplace items.
EVERYDAY FREE SHIPPING on $25 & up - Excludes marketplace items.
Search
Cost Management: Accounting and Control

Cost Management: Accounting and Control - 6th edition

ISBN13: 978-0324559675

Cover of Cost Management: Accounting and Control 6TH 09 (ISBN 978-0324559675)
ISBN13: 978-0324559675
ISBN10: 0324559674
Cover type: Hardback
Edition/Copyright: 6TH 09
Publisher: South-Western Publishing Co.
Published: 2009
International: No

List price: $298.50

Cost Management: Accounting and Control - 6TH 09 edition

ISBN13: 978-0324559675

Don R. Hansen

ISBN13: 978-0324559675
ISBN10: 0324559674
Cover type: Hardback
Edition/Copyright: 6TH 09
Publisher: South-Western Publishing Co.

Published: 2009
International: No
Summary

Introduce your students to the dynamic, exciting nature of cost management as this edition demonstrates how today's conditions consistently require change in cost management systems. Hansen/Mowen/Guan's COST MANAGEMENT: ACCOUNTING AND CONTROL, Sixth Edition, first covers functional-based cost and control and then activity-based cost systems, giving students the understanding and skills to manage any cost management system. This edition's expansive coverage and consistent attention to technical detail provides a thorough, well-researched foundation for learning. It addresses the most recent influential topics and emerging processes affecting the discipline, including a new chapter on lean accounting and a focus on technology tools that positively impact internal costing practices.

Author Bio

Don R. Hansen
Don R. Hansen is Arthur Andersen Professor of Accounting and a Regents Service Professor at Oklahoma State University. He received his Ph.D. from the University of Arizona in 1977. He has an undergraduate degree in mathematics from Brigham Young University. His research interests include activity-based costing and mathematical modeling. He has published articles in both accounting and engineering journals including The Accounting Review, The Journal of Management Accounting Research, Accounting Horizons, and IIE Transactions. He has served on the editorial board of The Accounting Review. His outside interests include family, church activities, reading, movies, and watching sports.
Maryanne M. Mowen
Maryanne M. Mowen is Associate Professor Emerita of Accounting at Oklahoma State University. She currently teaches online classes in cost and management accounting for Oklahoma State University. She received her Ph.D. from Arizona State University. She brings an interdisciplinary perspective to teaching and writing in cost and management accounting, with degrees in history and economics. She has taught classes in ethics and the impact of the Sarbanes-Oxley Act on accountants. Her scholarly research is in the areas of management accounting, behavioral decision theory, and compliance with the Sarbanes-Oxley Act. She has published articles in journals such as Decision Science, The Journal of Economics and Psychology, and The Journal of Management Accounting Research. Dr. Mowen has served as a consultant to mid-sized and Fortune 100 companies and works with corporate controllers on management accounting issues. She is a member of the Northern New Mexico chapter of SCORE and serves as a counselor, assisting small and start-up businesses. Outside the classroom, she enjoys hiking, traveling, reading mysteries, and working crossword puzzles.
Liming Guan
Dr. Liming Guan is Associate Professor of Accounting at the University of Hawaii at Manoa. He received his Ph.D. in accounting from Oklahoma State University in 2001. Dr. Guan has a bachelor's degree in management science and master's degree in agricultural economics. His research interests are in the areas of earnings management and accounting systems design. He has published more than 20 articles in journals such as ADVANCES IN ACCOUNTING, JOURNAL OF INTERNATIONAL ACCOUNTING RESEARCH, JOURNAL OF INTERNATIONAL FINANCIAL MANAGEMENTAND ACCOUNTING, JOURNAL OF FORENSIC ACCOUNTING, ACM DATABASE, and INTERNATIONAL JOURNAL OF ACCOUNTING INFORMATION SYSTEMS. Outside the classroom, Dr. Guan enjoys swimming, hiking, reading, and watching the History Channel.

Table of Contents

Part I: FOUNDATION CONCEPTS.
1. Introduction to Cost Management.
2. Basic Cost Management Concepts.
3. Cost Behavior.
4. Activity-Based Costing.
Part II: FUNDAMENTAL COSTING AND CONTROL.
5. Product and Service Costing: Job-Order System.
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 Costs.
15. Productivity Measurement and Control.
16. Lean Accounting.
Part IV: DECISION MAKING.
17. Cost-Volume-Profit Analysis.
18. Activity Resource Usage Model and Tactical Decision Making.
19. Pricing and Profitability Analysis.
20. Capital Investment.
21. Inventory Management: Economic Order Quantity, JIT, and the Theory of Constraints.