TY  - BOOK
AU  - Hansen, Don R; Mowen, Maryanne M
TI  - Cornerstones of cost management
SN  - 9788131518731
U1  - 658.1552 HAN 
PY  - 2008///
CY  - Washington DC
PB  - World Bank
KW  - Cost Management
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  -