TY - BOOK AU - Hansen,Don R. AU - Mowen, Maryanne M. TI - Cornerstones of cost management, 4e SN - 9781305970663 U1 - 657.42/H19 23 PY - 2018/// CY - Boston, Massachusetts, USA PB - Cengage Learning, KW - Cost accounting. KW - Cost control. KW - Managerial accounting N1 - Previous edition : 2015. Includes index; Introduction to cost management -- Basic cost management concepts -- Cost behavior -- Activity-based costing -- 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 -- Strategic cost management -- Activity-based management -- The balanced scorecard: strategic-based control -- Quality and environmental cost management -- Lean accounting and productivity measurement -- 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 ER -