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Cost Management: Accounting and Control, 6th Edition

Cost Management: Accounting and Control, 6th Edition
Author: Don R. Hansen - Maryanne M. Mowen - Liming Guan
ISBN 13: 9780324559675
ISBN 10: 324559674
Edition: 6
Publisher: South-Western College Pub
Publication Date: 2007-12-24
Format: Hardcover
Pages: 900
List Price: $294.95

New edition of an undergraduate level text that emphasizes the reality of the business world and the nature of the cost management field. Many of the 24 chapters are based on a systems framework that helps students make a clear distinction between functional and activity-based approaches. The chapters on decision making show how decisions change as information changes, such as how a make-or-buy decision shifts when moving from a functional-based, traditional cost management system to the activity-based type. New information includes chapters on strategic-based control and activity-based budgeting. Annotation c. Book News, Inc., Portland, OR (booknews.com)


An undergraduate text on traditional and contemporary approaches to cost management, accounting, and control. Coverage includes foundation concepts, functional-based and activity-based costing, and decision making. Themes throughout include a historical perspective, value chain analysis, and accounting and cost management systems. A service sector focus is maintained, and there is material on behavioral and ethical issues. Includes worked problems, exercises, discussion and writing questions, and spreadsheet template problems. Can also be used at the graduate level. The authors are affiliated with Oklahoma State University. Annotation c. Book News, Inc., Portland, OR (booknews.com)