Introduction to cost accounting /
Maryanne M. Mowen and Don R. Hansen
- Philippine Edition
- Singapore: Cengage Learning Asia Pte Ltd., 2013.
- xv, 1036 pages : illustrations ; 28 cm.
Includes index.
1. Introduction to cost management -- 2. Basic cost management concepts -- 3. Cost behavior -- 4. Activity-based costing -- 5. Product and service costing: job order system -- 6. Process costing -- 7. Allocating costs of support departments and joint products -- 8. Budgeting for planning and control -- 9. Standard costing: a functional based control approach -- 10. Decentralization: responsibility accounting, performance evaluation, and transfer pricing -- 11. Strategic cost management -- 12. Activity-based management -- 13. The balanced scorecard: strategic-based control -- 14. Quality and environmental cost management -- 15. Lean accounting and productivity measurement -- 16. Cost-volume-profit analysis -- 17. Activity resource usage model and tactical decision making -- 18. Pricing and profitability analysis -- 19. Capital investment -- 20. Inventory management: economic order quantity, JIT, and the theory of constraints