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1994•Unpublished venueRequires access

Cost Management: Accounting and Control

Don R. Hansen, Maryanne M. Mowen

Open publisher page 313 citations

Abstract

This text is designed for the first and second Cost Accounting courses. The strength of the book is the coverage of the conventional approach to costing/control and contemporary approaches..Both the traditional and emerging themes in cost accounting are covered in depth and are integrated throughout. Coverage includes ABC, contemporary responsibility accounting, costs of quality, JIT effects, life cycle cost management, strategic cost management, and the value chain.

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What this paper is about

This text is designed for the first and second Cost Accounting courses. The strength of the book is the coverage of the conventional approach to costing/control and contemporary approaches..Both the traditional and emerging themes in cost accounting are covered in depth and are integrated throughout. Coverage includes ABC, contemporary responsibility accounting, costs of quality, JIT effects, life cycle cost management, strategic cost management, and the value chain.

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OpenAlex reports 313 citations for this work. Citation counts describe recorded attention and do not establish research quality.

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Available abstract

This text is designed for the first and second Cost Accounting courses. The strength of the book is the coverage of the conventional approach to costing/control and contemporary approaches..Both the traditional and emerging themes in cost accounting are covered in depth and are integrated throughout. Coverage includes ABC, contemporary responsibility accounting, costs of quality, JIT effects, life cycle cost management, strategic cost management, and the value chain.

Key concepts: Cost accounting, Management accounting, Activity-based costing, Total absorption costing, Throughput accounting, Cost–volume–profit analysis, Accounting, Target costing

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