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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 CengageNOW 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.
Part One: BASIC MANAGEMENT ACCOUNTING CONCEPTS. 1. Introduction: The Role, History, and Direction of Management Accounting. 2. Basic Management Accounting Concepts. Part Two: ACTIVITY-BASED ACCOUNTING. 3. Activity Cost Behavior. 4. Activity-Based Product Costing. 5. Activity-Based Management. Part Three: PRODUCT AND SERVICE COSTING. 6. Job-Order and Process Costing. 7. Support-Department Cost Allocation. Appendix: Joint Product Costing. Part Four: PLANNING AND CONTROL. 8. Functional and Activity-Based Budgeting. 9. Standard Costing: A Managerial Control Tool. 10. Segmented Reporting and Performance Evaluation. Part Five: MANAGERIAL DECISION MAKING. 11. Cost-Volume-Profit Analysis: A Managerial Planning Tool. 12. Tactical Decision Making. 13. Capital Investment Decisions: Traditional and Contemporary Approaches. 14. Inventory Management - EOQ and JIT. Part Six: SPECIAL TOPICS. 15. Quality Costs and Productivity: Measurement, Reporting, and Control. 16. Lean Accounting, Target Costing and the Balanced Scorecard. 17. Environmental Cost Management. 18. International Issues in Management Accounting.