TY - BOOK AU - Hansen, Don R. TI - Cost management : accounting and control SN - 0324012276 U1 - 658.1552 PY - 2000/// CY - Cincinnati, Ohio, USA PB - South-Western College Publishing KW - Activity-based accounting. KW - Cost accounting KW - Managerial accounting N1 - 1. Introduction to Cost Accounting and Cost Management Pt. 1. Foundation Concepts. 2. Basic Cost Management Concepts. 3. Activity Cost Behavior Pt. 2. Functional-Based Costing and Control. 4. Product and Service Costing: Overhead Application and Job-Order System. 5. Product and Service Costing: A Process Systems Approach. 6. Support Department Cost Allocation. 7. Joint Product and by-Product Costing. 8. Budgeting for Planning and Control. 9. Standard Costing: A Functional-Based Control Approach. 10. Decentralization: Responsibility Accounting, Performance Evaluation, and Transfer Pricing. 11. International Issues in Cost Management Pt. 3. Activity-Based Costing. 12. Activity-Based Costing. 13. Strategic Cost Management. 14. Activity- and Strategic-Based Responsibility Accounting. 15. Quality Costing: Measurement and Control. 16. Productivity: Measurement and Control. 17. Environmental Cost Management Pt. 4. Activity- and Functional-Based Decision Making. 18. Cost-Volume-Profit Analysis. 19. Activity Resource Usage Model and Relevant Costing: Tactical Decision Making. 20. Pricing and Profitability Analysis. 21. Capital Investment Decisions. 22. Inventory Management: Economic Order Quantity, JIT and the Theory of ER -