01835cam a2200157 a 4500020001500000050002300015245007700038250001700115260004700132300004700179505135600226650002101582650002701603650002801630700001901658  a017604929004aHF5686.C8bC6 199600aCost management :baccounting and control /cDon R. Hansen ... [et al.].  aCanadian ed.  aScarborough, Ont. :bNelson Canada,c1996.  axxi, 1022 p. :bill. (some col.) ;c26 cm.  a1 Introduction to Cost Accounting and Cost Management PART ONE: FUNDAMENTAL COST MANAGEMENT CONCEPTS 2 Basic Cost Management Concepts 3 Activity Cost Behavior PART TWO: COST ACCOUNTING SYSTEMS Traditional Cost Accounting 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 Contemporary Cost Accounting 8 Activity-Based Costing 9 Strategic Cost Management, Life Cycle Cost Management, and JIT PART THREE: DECISION MAKING: TRADITIONAL AND CONTEMPORARY APPROACHES 10 Cost-Volume-Profit Analysis 11 Activity Resource Usage Model and Relevant Costing: Tactical Decision Making 12 Capital Investment Decisions 13 Inventory Management: Economic Order Quantity, JIT, and the Theory of Constraints 14 Pricing and Revenue Analysis 15 Profitability Analysis PART FOUR: COST PLANNING AND CONTROL SYSTEMS Traditional Cost Systems 16 Budgeting for Planning and Control 17 Standard Costing: A Traditional Control Approach 18 Decentralization: Responsibility Accounting, Performance Evaluation, and Transfer Pricing 19 International Issues in Cost Management Contemporary Cost Systems 20 Contemporary Responsibility Accounting 21 Quality Costing: Measurement and Control 22 Productivity: Measurement and Control  0aCost accounting. 0aManagerial accounting. 0aActivity-based costing.1 aHansen, Don R.