Cornerstones of cost management
- 2
- Washington DC World Bank 2008
- xvii, 283 p.
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.