Cost Management: Accounting and Control / Edition 2

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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.
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Editorial Reviews

An undergraduate text on traditional and contemporary approaches to cost management, accounting, and control. Coverage includes foundation concepts, functional-based and activity-based costing, and decision making. Themes throughout include a historical perspective, value chain analysis, and accounting and cost management systems. A service sector focus is maintained, and there is material on behavioral and ethical issues. Includes worked problems, exercises, discussion and writing questions, and spreadsheet template problems. Can also be used at the graduate level. The authors are affiliated with Oklahoma State University. Annotation c. Book News, Inc., Portland, OR (
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Product Details

  • ISBN-13: 9780538864466
  • Publisher: Cengage South-Western
  • Publication date: 7/28/1996
  • Series: AE - Cost Accounting Series
  • Edition description: Older Edition
  • Edition number: 2

Meet the Author

Dr. Don R. Hansen is Professor of Accounting at Oklahoma State University. He received his PhD 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 accounting and engineering journals including THE ACCOUNTING REVIEW, the JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH, ACCOUNTING HORIZONS, and IIE TRANSACTIONS. He also served on the editorial board of THE ACCOUNTING REVIEW. His outside interests include his family and church activities and reading, watching movies, watching sports, and studying Spanish.

Dr. Maryanne M. Mowen is Associate Professor of Accounting at Oklahoma State University. She received her PhD from Arizona State University. With degrees in economics and history, Dr. Mowen brings a unique interdisciplinary perspective to teaching and writing in both cost accounting and management accounting. Her research interests include management accounting, behavioral decision theory, and Sarbanes-Oxley compliance; and she teaches an ethics course about the impact of Sarbanes-Oxley on the accounting profession. She has published articles in journals such as DECISION SCIENCE, the JOURNAL OF ECONOMIC PSYCHOLOGY, and the JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH. Dr. Mowen has served as a consultant to midsized and Fortune 100 companies and works with corporate controllers on management accounting issues. Outside the classroom, she enjoys hiking, traveling, reading mysteries, and solving crossword puzzles.

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Table of Contents

1 Introduction to Cost Accounting and Cost Management 1
Pt. 1 Foundation Concepts
2 Basic Cost Management Concepts 28
3 Activity Cost Behavior 64
Comprehensive Case 1 107
Pt. 2 Functional-Based Costing and Control
4 Product and Service Costing: Overhead Application and Job-Order System 112
5 Product and Service Costing: A Process Systems Approach 161
6 Support Department Cost Allocation 206
7 Joint Product and by-Product Costing 240
8 Budgeting for Planning and Control 266
9 Standard Costing: A Functional-Based Control Approach 313
10 Decentralization: Responsibility Accounting, Performance Evaluation, and Transfer Pricing 355
11 International Issues in Cost Management 397
Comprehensive Case 2 432
Pt. 3 Activity-Based Costing
12 Activity-Based Costing 438
13 Strategic Cost Management 488
14 Activity- and Strategic-Based Responsibility Accounting 542
15 Quality Costing: Measurement and Control 597
16 Productivity: Measurement and Control 637
17 Environmental Cost Management 665
Comprehensive Case 3 698
Pt. 4 Activity- and Functional-Based Decision Making
18 Cost-Volume-Profit Analysis 704
19 Activity Resource Usage Model and Relevant Costing: Tactical Decision Making 753
20 Pricing and Profitability Analysis 788
21 Capital Investment Decisions 838
22 Inventory Management: Economic Order Quantity, JIT and the Theory of Constraints 884
Comprehensive Case 4 920
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