Introduce your students to the dynamic, exciting nature of cost management as this edition demonstrates how today’s conditions consistently require change in cost management systems. Hansen/Mowen/Guan’s COST MANAGEMENT: ACCOUNTING AND CONTROL, Sixth Edition, first covers functional-based cost and control and then activity-based cost systems, giving students the understanding and skills to manage any cost management system. This edition’s expansive coverage and consistent attention to technical detail provides a thorough, well-researched foundation for learning. It addresses the most recent influential topics and emerging processes affecting the discipline, including a new chapter on lean accounting and a focus on technology tools that positively impact internal costing practices.
Part 1 Foundation Concepts
CHAPTER 1 Introduction to Cost Management
CHAPTER 2 Basic Cost Management Concepts
CHAPTER 3 Cost Behavior
CHAPTER 4 Activity-Based Costing
Part 2 Fundamental Costing and Control
CHAPTER 5 Product and Service Costing: Job-Order System
CHAPTER 6 Product and Service Costing: A Process Systems Approach
CHAPTER 7 Allocating Costs of Support Departments and Joint Products
CHAPTER 8 Budgeting for Planning and Control
Chapter 9 Standard Costing: A Functional-Based Control Approach
Chapter 10 Decentralization: Responsibility Accounting, Performance Evaluation, and Transfer Pricing
Part 3 Advanced Costing and Control
CHAPTER 11 Strategic Cost Management
CHAPTER 12 Activity-Based Management
CHAPTER 13 The Balanced Scorecard: Strategic-Based Control
CHAPTER 14 Quality and Environmental Cost Management
CHAPTER 15 Productivity Measurement and Control
CHAPTER 16 Lean Accounting
Part 4 Decision Making
CHAPTER 17 Cost-Volume-Profit Analysis
CHAPTER 18 Activity Resource Usage Model and Tactical Decision Making
CHAPTER 19 Pricing and Profitability Analysis
CHAPTER 20 Capital Investment
CHAPTER 21 Inventory Management: Economic Order Quantity, JIT, and the Theory of Constraints
