Cost Management: Accounting and Control
Don R. Hansen and Maryanne M. Mowen
CHAPTERS IN BOOK |
CORRESPONDING WEBSITE CONTENT |
1 Introduction to Cost Management |
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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
Accounting
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 |
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12 Activity-Based Management |
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13 The Balanced Scorecard |
Performance Measurement – Balance Scorecard |
14 Quality Cost Management |
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15 Productivity Measurement and Control |
Variable Cost Variance Analysis
Fixed O/H Variance Analysis |
16 Environmental Costs: Measurement and Control |
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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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