Book by Hansen Don R Mowen Maryanne M
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Cost Management: Accounting and Control emphasizes that changing conditions often require a change in cost management systems. Emphasizing this point stresses the dynamic and exciting nature of the field. By taking a systems approach -- one that first covers functional-based cost and control and then activity-based cost systems -- students understand how to understand and manage any cost management system.
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.
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