Focusing on cost accumulation and product costing, planning and control, and managerial decision making, this textbook discusses the role, history, and direction of management accounting. Hansen and Mowen (both: accounting, Oklahoma State University) specifically discuss activity-based costing, job-
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Management Accounting, 7e integrates coverage of both functional-based management topics (such as job-order and process costing) and activity-based management topics (such as strategic cost analysis, activity-based tactical decision making, productivity measurement and control, quality cost management, theory of constraints, process value analysis and international topics). This approach emphasizes that changing conditions often require a change in cost management systems.
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