Management accounting / Don R. Hansen and Maryanne M. Mowen.
By: Hansen, Don R.
Contributor(s): Mowen, Maryanne M.
Material type: BookPublisher: Cincinnati, Ohio : South-Western College Pub., c1997Edition: 4th ed.Description: xxx, 808 p. : col. ill. ; 28 cm. + hbk.ISBN: 0538856300.Subject(s): Managerial accountingDDC classification: 658.1511Item type | Current library | Call number | Copy number | Status | Date due | Barcode | Item holds |
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General Lending | MTU Bishopstown Library Lending | 658.1511 (Browse shelf(Opens below)) | 1 | Available | 00016326 | ||
General Lending | MTU Bishopstown Library Lending | 658.1511 (Browse shelf(Opens below)) | 1 | Available | 00016327 |
Enhanced descriptions from Syndetics:
The new edition of this successful text continues to cover both innovative and traditional topics in management accounting. However, by using the activity based framework and by integrating activity concepts throughout the text, students are shown that the traditional methods have limitations while the activity-based approach is very advantageous. A full chapter on international issues also provides students with a well-rounded view of management accounting around the world. Other items, such as ethical conduct for management accountants, enhanced discussion of the value chain, and cost behavior covered within an activity framework help future managers learn how they can use management accounting information for the betterment of the companies they will work for.
Includes bibliographical references and indexes.
Part I: Cost accumulation and product costing -- Basic cost concepts -- Activity cost behavior -- Activity-based costing -- Job-order costing -- Process costing -- Support department cost allocation -- Part II: Planning and control -- Budgeting for planning and control -- Standard costing: a managerial control tool -- Activity-based management -- Quality costs and productivity: Measurement, reporting and control -- Decentralization: Responsibility accounting, performance evaluation and transfer pricing -- International issues in management accounting -- Part III: Managerial decision making -- Variable costing and segmental reporting: traditional and ABC approaches -- Cost-volume-profit analysis: a managerial planning tool -- Tactical decision making: Relevant costing, the activity resource usage model and pricing -- Capital investment decisions -- Inventory management.