Cornerstones of Cost Management 4th edition by Hansen, Mowen – Ebook PDF Instant Download/Delivery: 9781305970663, 1305970667
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ISBN 10: 1305970667
ISBN 13: 9781305970663
Author: Don R. Hansen; Maryanne M. Mowen
Cornerstones of Cost Management
Cornseones of Cost Managemertnt 4th edition Table of contents:
Chapter 1. Introduction to Cost Management
Financial Accounting versus Cost Management: A Systems Framework
Factors Affecting Cost Management
The Role of the Management Accountant
Accounting and Ethical Conduct
Certification
Chapter 2. Basic Cost Management Concepts
A Systems Framework
Cost Assignment: Direct Tracing, Driver Tracing, and Allocation
Cost Assignment: Direct Tracing, Driver Tracing, and Allocation
Chapter 3. Cost Behavior
Basics of Cost Behavior
Resources, Activities, and Cost Behavior
Methods of Determining Cost Behavior
Quantitative Methods for Separating Mixed Costs into Fixed and Variable Components
Chapter 4. Activity-Based Costing
Unit-Level Product Costing
Limitations of Plantwide and Departmental Rates
Activity-Based Costing System
Summary of Learning Objectives
Chapter 5. Product and Service Costing: Job-Order System
Characteristics of the Production Process
Setting Up the Cost Accounting System
Choosing the Activity Level
The Job-Order Costing System: General Description
Chapter 6. Process Costing
Basic Operational and Cost Concepts
Process Costing with No Work-In-Process Inventories
Process Costing with Ending Work-In-Process Inventories
FIFO Costing Method
Chapter 7. Allocating Costs of Support Departments and Joint Products
An Overview of Cost Allocation
Allocating One Department’s Costs to Other Departments
Choosing a Support Department Cost Allocation Method
Chapter 8. Budgeting for Planning and Control
The Role of Budgeting in Planning and Control
Preparing the Operating Budget
Preparing the Financial Budget
Chapter 8. Budgeting for Planning and Control
Developing Unit Input Standards
Standard Cost Sheets
Variance Analysis and Accounting: Direct Materials and Direct Labor
Chapter 9. Standard Costing: A Functional-Based Control Approach
Developing Unit Input Standards
Standard Cost Sheets
Variance Analysis and Accounting: Direct Materials and Direct Labor
Chapter 10. Decentralization: Responsibility Accounting, Performance Evaluation, and Transfe
Responsibility Accounting
Decentralization
Measuring the Performance of Investment Centers
Transfer Pricing
Chapter 11. Strategic Cost Management
Strategic Cost Management: Basic Concepts
Value-Chain Analysis
Life-Cycle Cost Management
Just-in-Time (JIT) Manufacturing and Purchasing
Chapter 12. Activity-Based Management
The Relationship of Activity-Based Costing and Activity-Based Management
Process Value Analysis
Financial Measures of Activity Efficiency
Implementing Activity-Based Management
Chapter 13. The Balanced Scorecard: Strategic-Based Control
Activity-Based versus Strategic-Based Responsibility Accounting
Basic Concepts of the Balanced Scorecard
Linking Measures to Strategy
Strategic Alignment
Chapter 14. Quality and Environmental Cost Management
Costs of Quality
Reporting Quality Costs
Quality Cost Information and Decision Making
Controlling Quality Costs
Defining, Measuring, and Controlling Environmental Costs
Chapter 15. Lean Accounting and Productivity Measurement
Lean Manufacturing
Lean Accounting
Productive Efficiency
Total Productivity Measurement
Summary of Learning Objectives
Chapter 16. Cost-Volume-Profit Analysis
The Break-Even Point and Target Profit in Units and Sales Revenue
After-Tax Profit Targets
Multiple-Product Analysis
Graphical Representation of CVP Relationships
Chapter 17. Activity Resource Usage Model and Tactical Decision Making
Tactical Decision Making
Relevant Costs and Revenues
Relevancy, Cost Behavior, and the Activity Resource Usage Model
Illustrative Examples of Tactical Decision Making
Chapter 18. Pricing and Profitability Analysis
Basic Pricing Concepts
Cost and Pricing Policies
The Legal System and Pricing
Measuring Profit
Analysis of Profit-Related Variances
Chapter 19. Capital Investment
Capital Investment Decisions
Payback and Accounting Rate of Return: Nondiscounting Methods
The Net Present Value Method
Internal Rate of Return
NPV versus IRR: Mutually Exclusive Projects
Chapter 20. Inventory Management: Economic Order Quantity, JIT, and the Theory of Constraints
Just-in-Case Inventory Management
JIT Inventory Management
Basic Concepts of Constrained Optimization
Theory of Constraints
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