2005 Hardcover Fair Writing. This is a used book. Potential defects may exist (folds, creases, highlighting, writing/markings, staining, stickers and/or sticker residue, ETC. ) ...COAS Books, A Bookstore for Everyone. Buy with confidence-Satisfaction Guaranteed!Read moreShow Less
2005 Hardcover Fair This is a used book. Potential defects may exist (folds, creases, highlighting, writing/markings, staining, stickers and/or sticker residue, ETC. ) COAS ...Books, A Bookstore for Everyone. Buy with confidence-Satisfaction Guaranteed!Read moreShow Less
COST ACCOUNTING emphasizes that changing conditions often require a change in cost management systems. Emphasizing this point stresses the dynamic and exciting nature of the field. By taking a systems approach -- one that first covers functional-based cost and control and then activity-based cost systems -- students understand how to understand and manage any cost management system.
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 (booknews.com)
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.
PART 1. FOUNDATION CONCEPTS. 1. Introduction to Cost Management. 2. Basic Cost Management Concepts. 3. Cost Behavior. 4. Activity-Based Costing. PART 2. FUNDAMENTAL COSTING AND CONTROL. 5. Job Order Costing. 6. Process Costing. 7. Allocating Costs of Support Departments and Joint Products. 8. Budgeting and Activity-Based Budgeting. 9. Standard Costing. 10. Decentralization and International Issues. PART 3. ADVANCED COSTING AND CONTROL. 11. Strategic Cost Management. 12. Activity-Based Management. 13. The Balanced Scorecard. 14. Quality Cost Management. 15. Productivity Measurement and Control. 16. Environmental Costs: Measurement and Control. PART 4. DECISION MAKING. 17. Cost-Volume-Profit Analysis. 18. Tactical Decision Making. 19. Pricing and Profitability Analysis. 20. Capital Investment. 21. Inventory Management.