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Cost Management

Cost Management

          
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About the Book

The text presents a thorough treatment of traditional and contemporary approaches to cost management, accounting, and control. This text offers a number of distinctive and appealing featuresfeatures that should make it much easier to teach students about the emerging themes in todays business world. One of our objectives was to reduce the time and resources expended by instructors so that students can be more readily exposed to todays topics and practices.

Features

  • A full chapter on the emerging area of lean accounting demonstrates how this edition addresses the most current, relevant topics that are re-shaping the discipline today.
  • Streamlined coverage for more concise text: Various topics have been combined to create a more clearly organized, compact text. Coverage of quality and environmental costs is condensed and combined within Chapter 14.
  • Cost management information systems approach for maximum flexibility: By focusing on ABC or unit-based systems and the implications of implementing those systems separately, the discussion of these specific approaches stands alone, giving you the flexibility to modify the coverage to best meet the needs of your specific course.
  • Integration of ABC and unit-based costing topics for solid understanding: Thorough coverage of both ABC and unit-based costing systems, related topics, and techniques woven throughout the text provides a solid understanding of each of these systems.
  • Important coverage of budgeting: Budgeting and activity-based budgeting are covered thoroughly within one comprehensive chapter in this edition.

Table Of Contents

  • Part I: FOUNDATION CONCEPTS.
  • Introduction to Cost Management
  • Basic Cost Management Concepts
  • Cost Behavior. 4. Activity-Based Costing.
  • Part II: FUNDAMENTAL COSTING AND CONTROL.
  • Product and Service Costing: Job-Order System.
  • Product and Service Costing: A Process Systems Approach.
  • Allocating Costs of Support Departments and Joint Products.
  • Budgeting for Planning and Control.
  • Standard Costing: A Functional-Based Control Approach.
  • 10. Decentralization: Responsibility Accounting, Performance Evaluation, and Transfer Pricing.
  • Part III: ADVANCED COSTING AND CONTROL.
  • Strategic Cost Management.
  • Activity-Based Management
  • The Balanced Scorecard: Strategic-Based Control
  • Quality and Environmental Costs
  • Productivity Measurement and Control
  • Lean Accounting.
  • Part IV: DECISION MAKING
  • Cost-Volume-Profit Analysis.


Table of Contents:
Part I: FOUNDATION CONCEPTS. 1. Introduction to Cost Management. 2. Basic Cost Management Concepts. 3. Cost Behavior. 4. Activity-Based Costing. Part II: FUNDAMENTAL COSTING AND CONTROL. 5. Product and Service Costing: Job-Order System. 6. Product and Service Costing: A Process Systems Approach. 7. Allocating Costs of Support Departments and Joint Products. 8. Budgeting for Planning and Control. 9. Standard Costing: A Functional-Based Control Approach. 10. Decentralization: Responsibility Accounting, Performance Evaluation, and Transfer Pricing. Part III: ADVANCED COSTING AND CONTROL. 11. Strategic Cost Management. 12. Activity-Based Management. 13. The Balanced Scorecard: Strategic-Based Control. 14. Quality and Environmental Costs. 15. Productivity Measurement and Control. 16. Lean Accounting. Part IV: DECISION MAKING. 17. Cost-Volume-Profit Analysis.


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Product Details
  • ISBN-13: 9788131507742
  • Publisher: South Western
  • Publisher Imprint: South Western
  • Edition: 01
  • ISBN-10: 8131507742
  • Publisher Date: 2008
  • Binding: Paperback
  • Language: English

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