TY  - BOOK
AU  - "Hansen, Don R"
AU  - "Mowen, Maryanne M"
TI  - Cost management : accounting and control
SN  - 981243691X
CY  - Singapore
KW  - Activity based costing
KW  - Cost accounting
N1  - includes index
N2  - "Introduction to cost management : Part 1 : foundation concepts -- basic cost management concepts, activity cost behavior -- Part 2 : functional-based costing and control -- product and service costing: overhead application and job-order system, product and service costing: a process systems approach, support department cost allocation, joint product and by-product costing, budgeting for planning and control, standard costing: a functional-based control approach, decentralization: responsibility accounting, performance evaluation, and transfer pricing, international issues in cost management --Part 3: activity-and strategic-based costing and control - activity- based costing, strategic cost management, activity-based management, the balanced scorecard: strategic-based control, activity-based budgeting, quality cost management, productivity measurement and control, environmental costs: measurement and control --Part 4 : activity-and functional-based decision making - 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."
ER  -