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Cost Management: Accounting and Control / Edition 4

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Cincinnati, OH 2002 Hardcover 4th Edition New Condition Brand New, In Excellent Condition Multiple copies available this title. Quantity Available: 5. Category: Business, ... Finance & Marketing; Accounting; ISBN: 0324069731. ISBN/EAN: 9780324069730. Inventory No: 1560739514. Read more Show Less

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Cost Management: Accounting and Control emphasizes that changing conditions often require a change in cost management systems. Emphasizing this point stresses the dynamic and exciting nature of the field.

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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: 9780324069730
  • Publisher: Cengage Learning
  • Publication date: 2/28/2002
  • Edition description: Older Edition
  • Edition number: 4
  • Pages: 1056
  • Product dimensions: 8.82 (w) x 11.06 (h) x 1.50 (d)

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, JOURNAL OF MANAGEMENT RESEARCH, ACCOUNTING HORIZONS, and IIE TRANSACTIONS. He also served on the editorial board of THE ACCOUNTING REVIEW. His outside interests include taking part in family and church activities, 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, JOURNAL OF ECONOMIC PSYCHOLOGY, and 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 Management PART 1: FOUNDATION CONCEPTS 2. Foundation Concepts 3. Activity Cost Behavior Part 2: FUNCTIONAL-BASED COSTING AND CONTROL 4. Product and Service Costing: Overhead Application and Job-Order System 5. Product and Service Costing: A Process Systems Approach 6. Support Department Cost Allocation 7. Joint Product and By-Product Costing 8. Budgeting for Planning and Control 9. Standard Costing: A Functional-Based Control Approach 10. Decentralization: Responsibility Accounting, Performance Evaluation, and Transfer Pricing 11. International Issues in Cost Management Part 3: ACTIVITY- AND STRATEGIC-BASED COST AND CONTROL 12. Activity-Based Costing 13. Strategic Cost Management 14. Activity-Based Management 15. The Balanced Scorecard: Strategic-Based Control 16. Activity-Based Budgeting 17. Quality Cost Management 18. Productivity Measurement and Control 19. Environmental Costs: Measurement and Control Part 4: ACTIVITY- AND FUNCTIONAL-BASED DECISION MAKING 20. Cost-Volume-Profit Analysis 21. Activity Resource Usage Model and Tactical Decision Making 22. Pricing and Profitability Analysis 23. Capital Investment 24. Inventory Management

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