000 01255nam a2200145Ia 4500
020 _a9788131518731
100 _aHansen, Don R; Mowen, Maryanne M
245 _aCornerstones of cost management
250 _a2
260 _c2013
_bCengage
_aNew Delhi
300 _b28 cm ; Pbk
_axx,1100p.
505 _a 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.
650 _aCost accounting
_aManagerial accounting
_aCost control
942 _cBK
999 _c95287
_d95287