TY  - BOOK
AU  - Hansen,Don R.
TI  - Cost management: accounting and control 
SN  - 0176049290
AV  - HF5686.C8 C6 1996
PY  - 1996///
CY  - Scarborough, Ont.
PB  - Nelson Canada
KW  - Cost accounting
KW  - Managerial accounting
KW  - Activity-based costing
N1  - 1 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
ER  -