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- Full title: Cost Management, 5th Edition
- Edition: 5th
- Copyright year: 2022
- Publisher: Cengage Learning
- Author: Don R. Hansen; Maryanne M. Mowen; Dan L Heitger
- ISBN: 9780357141199, 9780357141182
- Format: PDF
Description of Cost Management, 5th Edition:
Gain an understanding of the principles behind cost accounting and its importance in organizational decision making and business today with the unique, reader-friendly approach in Hansen/Mowen/Heitger’s COST MANAGEMENT, 5E. This edition addresses functional-based cost and control and, then, activity-based cost systems – giving you the skills to navigate any cost management system. Updates address emerging developments, including the role of data analytics in cost management today. An entire new chapter also examines global issues, such as virtual currency and blockchain. This edition’s extensively researched, proven approach is tailored to the way you learn. Structured examples from familiar companies emphasize the real-world applications and relevance of what you are learning. In addition, clear explanations review the concepts behind each equation or topic, detailing the “”hows,”” “”whys”” and “”what-ifs.””Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.
Table of Contents of Cost Management, 5th Edition PDF ebook:
Brief ContentsAbout the AuthorsContentsChapter 1: Introduction to Cost ManagementFinancial Accounting Versus Cost Management: A Systems FrameworkFactors Affecting the Use of Cost ManagementThe Role of the Management AccountantAccounting and Ethical ConductCertificationChapter 2: Basic Cost Management ConceptsA Systems FrameworkThe Growing Importance of Data Analytics within Cost ManagementCost Assignment: Direct Tracing, Driver Tracing, and AllocationProduct and Service CostsExternal Financial StatementsTraditional and Activity-Based Cost Management SystemsChapter 3: Cost Behavior and ForecastingBasics of Cost BehaviorResources, Activities, and Cost BehaviorMethods of Determining Cost BehaviorReliability of Cost FormulasMultiple RegressionNonlinear Cost Behavior and the Learning CurveManagerial JudgmentChapter 4: Activity-Based CostingUnit-Level Product CostingLimitations of Plantwide and Departmental RatesActivity-Based Costing SystemMaking The Connection: Integrative Exercise Part 1 (Chapters 1-4)Chapter 5: Product and Service Costing: Job-Order SystemCharacteristics of the Production ProcessSetting Up the Cost Accounting SystemThe Job-Order Costing System: General DescriptionJob-Order Costing: Specific Cost Flow DescriptionJob-Order Costing with Activity-Based CostingAccounting for Spoiled Units in a Traditional Job-Order Costing SystemChapter 6: Process CostingBasic Operational and Cost ConceptsProcess Costing with No Work-in-Process InventoriesProcess Costing with Ending Work-in-Process InventoriesFIFO Costing MethodWeighted Average Costing MethodTreatment of Transferred-in GoodsOperation CostingChapter 7: Allocating Costs of Support Departments and Joint ProductsAn Overview of Cost AllocationAllocating One Department’s Costs to Other DepartmentsChoosing a Support Department Cost Allocation MethodDepartmental Overhead Rates and Product CostingAccounting for Joint Production ProcessesChapter 8: Budgeting for Planning and ControlThe Role of Budgeting in Planning and ControlPreparing the Operating BudgetPreparing the Financial BudgetFlexible Budgets for Planning and ControlActivity-Based BudgetsThe Behavioral Dimension of BudgetingChapter 9: Standard Costing: A Functional-Based Control ApproachDeveloping Unit Input StandardsStandard Cost SheetsVariance Analysis and Accounting: Direct Materials and Direct LaborVariance Analysis: Overhead CostsMix and Yield Variances: Materials and LaborChapter 10: Decentralization: Responsibility Accounting, Performance Evaluation, and Transfer PricinResponsibility AccountingDecentralizationMeasuring the Performance of Investment CentersMeasuring and Rewarding the Performance of ManagersTransfer PricingSetting Transfer PricesMaking The Connection: Integrative Exercise Part 2 (Chapters 5-10)Chapter 11: Strategic Cost ManagementStrategic Cost Management: Basic ConceptsEnterprise Risk ManagementValue-Chain AnalysisLife-Cycle Cost ManagementJust-in-Time (Jit) Manufacturing and PurchasingJit and Its Effect on the Cost Management SystemChapter 12: Activity-Based ManagementThe Relationship of Activity-Based Costing and Activity- Based ManagementProcess Value AnalysisFinancial Measures of Activity EfficiencyImplementing Activity-Based ManagementFinancial-Based Versus Activity-Based Responsibility AccountingChapter 13: Strategic-Based Control Systems and the Balanced ScorecardStrategic-Based Control SystemsBasic Concepts of the Balanced ScorecardLinking Measures to StrategyStrategic AlignmentChapter 14: Quality and Environmental Cost ManagementCosts of QualityReporting Quality CostsQuality Cost Information and Decision MakingControlling Quality CostsDefining, Measuring, and Controlling Environmental CostsEnvironmental CostingChapter 15: Lean Accounting and Productivity MeasurementLean ManufacturingLean AccountingProductive EfficiencyTotal Productivity MeasurementMaking The Connection: Integrative Exercise Part 3 (Chapters 11-15)Chapter 16: Cost-Volume-Profit AnalysisThe Break-Even Point and Target Profit in Units and Sales RevenueAfter-Tax Profit TargetsMultiple-Product AnalysisGraphical Representation of CVP RelationshipsChanges in the CVP VariablesCVP Analysis and Non-Unit Cost DriversChapter 17: Activity Resource Usage Model and Tactical Decision MakingTactical Decision MakingRelevant Costs and RevenuesRelevancy, Cost Behavior, and the Activity Resource Usage ModelIllustrative Examples of Tactical Decision MakingChapter 18: Pricing and Profitability AnalysisBasic Pricing ConceptsCost and Pricing PoliciesThe Legal System and PricingMeasuring ProfitAnalysis of Profit-Related VariancesThe Product Life CycleLimitations of Profit MeasurementChapter 19: Capital InvestmentCapital Investment DecisionsPayback and Accounting Rate of Return: Nondiscounting MethodsThe Net Present Value MethodInternal Rate of ReturnNPV Versus IRR: Mutually Exclusive ProjectsComputing After-Tax Cash FlowsCapital Investment: Advanced Technology and Environmental ConsiderationsChapter 20: Inventory Management: Economic Order Quantity, Jit, and the Theory of ConstraintsJust-in-Case Inventory ManagementJit Inventory ManagementBasic Concepts of Constrained OptimizationTheory of ConstraintsChapter 21: International Issues in Cost ManagementCost Accounting in the International EnvironmentLevels of Involvement in International TradeForeign Currency ExchangeDecentralization and Performance Evaluation in the Multinational FirmTransfer Pricing and the Multinational FirmEthics in the International EnvironmentMaking The Connection: Integrative Exercise Part 4 (Chapters 16-21)GlossaryCheck FiguresSubject IndexCompany IndexExamples