TY - BOOK AU - Hansen, Don R; Mowen, Maryanne M TI - Cornerstones of cost management SN - 9788131518731 PY - 2013/// CY - New Delhi PB - Cengage KW - Cost accounting KW - Managerial accounting KW - Cost control N1 - Introduction to cost management -- Basic cost management concepts -- Cost behavior -- Activity-based costing -- Product and service costing: job-order system -- Process costing -- Allocating costs of support departments and joint procedures -- Budgeting for planning and control -- Standard costing: a functional-based control approach -- Decentralization: responsibility accounting, performance evaluation, and transfer pricing -- Strategic cost management -- Activity-based management -- The balanced scorecard: strategic-based control -- Quality and environmental cost management -- Lean accounting and productivity measurement -- Cost-volume-profit analysis -- Activity resource usage model and tactical decision making -- Pricing and profitability analysis -- Capital investment -- Inventory management: economic order quantity, JIT, and the theory of constraints ER -