Cornerstones of Cost Accounting / Edition 7

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Overview

Providing the most up-to-date and thorough coverage of cost management topics, Hansen/Mowen's CORNERSTONES OF COST ACCOUNTING provides students with a solid foundation with its unique Cornerstones approach. Created from our research on student learning behavior, this step-by-step format helps students understand the How, Why, and What Ifs of solving and mastering basic cost management topics, while also getting at the conceptual nature of each equation or topic. This relevant text also addresses some of the most recent processes affecting the discipline such as a chapter on productivity measurement and lean accounting.

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Editorial Reviews

From the Publisher
"This is one of the best books on the market . . . Hansen & Mowen is the book I have adopted. I like it and recommend it to other teachers. I am a huge fan of this author team. This is flat out an excellent book. The assignments are excellent."

"When I originally reviewed cost accounting books, I chose this one because of its exposition and layout. The layout allowed the more traditional professors to stress the first ten chapters. My personal interests correspond to chapters 11-16. The material from chapters 17-20 are emphasized in the Freshman-level Introduction to Management Accounting."

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Product Details

  • ISBN-13: 9780538469081
  • Publisher: Cengage Learning
  • Publication date: 1/1/2010
  • Edition description: New Edition
  • Edition number: 7
  • Pages: 832
  • Product dimensions: 8.80 (w) x 10.70 (h) x 1.40 (d)

Meet the Author

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 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.

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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. Process Costing. 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 Cost Management. 15. Productivity Measurement and Control and Lean Accounting. Part IV: DECISION MAKING. 16. Cost-Volume-Profit Analysis. 17. Activity Resource Usage Model and Tactical Decision Making. 18. Pricing and Profitability Analysis. 19. Capital Investment. 20. Inventory Management: Economic Order Quantity, JIT, and the Theory of Constraints.

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