cost accounting

Cost Management: Accounting and Control

Don R. Hansen and Maryanne M. Mowen



1  Introduction to Cost Management

2  Basic Cost  Management Concepts

Product & Period Costs

3  Cost Behavior

Cost Behavior: Fixed, Variable and Mixed

4  Activity Based Costing

Activity Based Costing

5  Job Order Costing

Job Order Costing

6  Process Costing

Process Costing

7  Allocating Costs of Support Departments and Joint Products

Allocating Costs – Responsibility
Joint Products – By Products

8  Budgeting and Activity-Based Budgeting

Activity Based Costing

9  Standard Costing

Recording Variances

10  Decentralization and International Issues

See Segment Reporting – Managerial Accounting Website

11  Strategic Cost Management

12  Activity-Based Management

13  The Balanced Scorecard

Performance Measurement – Balance Scorecard

14  Quality Cost Management

15  Productivity Measurement and Control

Variable Cost Variance Analysis
Fixed O/H Variance Analysis

16  Environmental Costs: Measurement and Control

17  Cost-Volume-Profit Analysis

Cost Volume Profit Analysis

18  Tactical Decision Making

Short Term Decision Making

19  Pricing and Profitability Analysis

Transfer Pricing

20  Capital Investment

See Capital Investments – Managerial Accounting Website

21  Inventory Management




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