000 01805nam a2200241Ia 4500
001 M12006
005 20250219143847.0
008 250219s9999 xx 000 0 und d
020 _a981243691X
100 _a"Hansen, Don R"
245 0 _aCost management : accounting and control
250 _a4
260 _aSingapore
260 _bThomson Asia Pvt. Ltd.
260 _c2005
300 _a"xxii,1029p. : ill. ;26.5cm."
500 _aincludes index
520 _a"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."
650 _aActivity based costing
650 _aCost accounting
700 _a"Mowen, Maryanne M"
942 _cBK
999 _c12248
_d12248