Prepare your students to perform at their best with the latest streamlined and reorganized edition of this innovative managerial accounting text. Hansen/Mowen's MANAGERIAL ACCOUNTING, 8E reflects the latest developments in managerial accounting today with a strong decision-making approach that integrates unmatched coverage of contemporary topics, such as strategic cost analysis, ABC, and quality cost management, with traditional coverage of issues such as job order and process costing. Unique, full chapters on environmental accounting and lean accounting further highlight cutting-edge concepts. A wealth of actual business examples throughout this edition include more service-oriented situations to mirror the shift toward the service industry in the economy today. A new emphasis on ethics prepares students for CPA and CMA exams. You'll find more variety and stronger end-of-chapter problems and exercises that correspond directly to AACSB and CMA standards to ensure student understanding in these important areas. A new, outcomes-driven ThomsonNOW? online teaching and learning system saves you time and offers the ultimate flexibility in planning, managing, and grading your course with personalized learning paths to ensure stronger student performance and ongoing satisfaction with your managerial accounting course.
Dr. Don R. Hansen is Professor of Accounting 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, watching sports, and studying Spanish.
1: Introduction. PART I: COST ACCUMULATION AND PRODUCT COSTING. 2: Basic Management Accounting Concepts. 3: Activity Cost Behavio. 4: Activity-Based Costing. 5: Job-Order Costing. 6: Process Costing. 7: Assigning Support Costs to Departments and Activities. PART II: PLANNING AND CONTROL. 8: Functional and Activity Based Budgeting. 9: Standard Costing: A Managerial Control Tool. 10: Activity- and Strategic-Based Responsibility Accounting. 11: Quality Costs and Productivity: Measurement, Reporting and Control. 12: Environmental Cost Management. 13: Performance Evaluation in the Decentralized Firm. 14: International Issues in Management Accounting. PART III: MANAGERIAL DECISION-MAKING. 15: Segmented Reporting and Performance Evaluation. 16: CVP Analysis: A Managerial Planning Tool. 17: Tactical Decision-Making. 18: Capital Investment Decisions. 19: Inventory Management.