Cornerstones of Cost Accounting

ISBN-10: 053873678X
ISBN-13: 9780538736787
Edition: 2011
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Book details

List price: $406.95
Copyright year: 2011
Publisher: Cengage South-Western
Publication date: 1/1/2010
Binding: Hardcover
Pages: 1056
Size: 9.25" wide x 11.00" long x 1.50" tall
Weight: 5.808
Language: English

Dr. Don R. Hansen is Professor Emeritus of Oklahoma State University. He has an undergraduate degree in mathematics from Brigham Young University. He received his Ph.D. from the University of Arizona in 1977. He has an undergraduate degree in mathematics from Brigham Young University. Dr. Hansen has published articles in both accounting and engineering journals, including THE ACCOUNTING REVIEW, THE JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH, ACCOUNTING ORGANIZATIONS AND SOCIETY, ACCOUNTING HORIZONS, and IIE TRANSACTIONS. He has served on the editorial board of THE ACCOUNTING REVIEW. His outside interests include family, church activities, reading, movies, and watching sports.

Jonathan Daly is Professor of History at the University of Illinois at Chicago. His publications include: AUTOCRACY UNDER SIEGE: SECURITY POLICE AND OPPOSITION IN RUSSIA, 1866-1905 (1998); THE WATCHFUL STATE: SECURITY POLICE AND OPPOSITION IN RUSSIA, 1906-1917 (2004); co-editor of RUSSIA IN WAR AND REVOLUTION, 1914-1922: A DOCUMENTARY HISTORY (2009); THE RISE OF WESTERN POWER: A COMPARATIVE HISTORY OF WESTERN CIVILIZATION (2014); and HISTORIANS DEBATE THE RISE OF THE WEST (2014). As co-author of the Cengage Learning text WESTERN CIVILIZATION: IDEAS, POLITICS, AND SOCIETY, he contributes to the chapters on the Contemporary World.Dr. Maryanne M. Mowen is Associate Professor Emerita of Accounting at Oklahoma State University. She currently teaches online classes in cost and management accounting for Oklahoma State University. She received her Ph.D. from Arizona State University. Dr. Mowen brings a unique interdisciplinary perspective to teaching and writing in cost and management accounting, with degrees in history and economics. She has taught classes in ethics and the impact of the Sarbanes-Oxley Act on accountants. Her scholarly research focuses on areas of management accounting, behavioral decision theory, and compliance with the Sarbanes-Oxley Act. She has published articles in journals, such as DECISION SCIENCE, THE JOURNAL OF ECONOMICS AND PSYCHOLOGY, and THE JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH. Dr. Mowen has served as a consultant to mid-sized and Fortune 100 companies and works with corporate controllers on management accounting issues. She is a member of the Northern New Mexico chapter of SCORE and serves as a counselor, assisting small and start-up businesses. Outside the classroom, she enjoys hiking, traveling, reading mysteries, and working crossword puzzles.

Foundation Concepts
Introduction to Cost Management
Basic Cost Management Concepts
Cost Behavior
Activity-Based Costing
Fundamental Costing and Control
Product and Service Costing: Job-Order System
Process Costing
Allocating Costs of Support Departments and Joint Products
Budgeting for Planning and Control
Standard Costing: a Functional-Based Control Approach
Decentralization: Responsibility Accounting, Performance Evaluation, and Transfer Pricing
Advanced Costing and Control
Strategic Cost Management
Activity-Based Management
The Balanced Scorecard: Strategic-Based Control
Quality and Environmental Cost Management
Productivity Measurement and Control and Lean Accounting
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

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