000			01243nam a2200157Ia 4500
020			_a9788131518731
082			_a658.1552 HAN
100			_aHansen, Don R; Mowen, Maryanne M
245			_aCornerstones of cost management
250			_a2
260			_c2008 _bWorld Bank _aWashington DC
300			_axvii, 283 p.
505			_aIntroduction 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 Management
942			_cBK
999			_c95300 _d95300