- ホーム
- > 洋書
- > 英文書
- > Business / Economics
Full Description
Providing the most up-to-date and thorough coverage of cost management provides students with a solid foundation with its unique Cornerstones approach. Created from our research on student learning behavior, this step-by-step format helps students understand the How, Why, and What Ifs of solving and mastering basic cost management topics, while also getting at the conceptual nature of each equation or topic. This relevant text also addresses some of the most recent processes affecting the discipline such as a chapter on productivity measurement and lean accounting.
Contents
Part I1. Introduction to Cost Management.2. Basic Cost Management Concepts.3. Cost Behavior.4. Activity-Based Costing.Part II: FUNDAMENTAL COSTING AND CONTROL.5. Product and Service Costing: Job-Order System.6. Process Costing.7. Allocating Costs of Support Departments and Joint Products.8. Budgeting for Planning and Control.9. Standard Costing: A Functional-Based Control Approach.10. Decentralization: Responsibility Accounting, Performance Evaluation, and Transfer Pricing.Part III: ADVANCED COSTING AND CONTROL.11. Strategic Cost Management.12. Activity-Based Management.13. The Balanced Scorecard: Strategic-Based Control.14. Quality and Environmental Cost Management.15. Productivity Measurement and Control and Lean Accounting.Part IV: DECISION MAKING.16. Cost-Volume-Profit Analysis.17. Activity Resource Usage Model and Tactical Decision Making.18. Pricing and Profitability Analysis.19. Capital Investment.20. Inventory Management: Economic Order Quantity, JIT, and the Theory of Constraints.
