Test Bank For Cornerstones of Cost Management 2nd Edition by Don R. Hansen, Maryanne M. Mowen

Test Bank For Cornerstones of Cost Management 2nd Edition by Don R. Hansen, Maryanne M. Mowen

Table of Contents:

PART I: FOUNDATION CONCEPTS.
1. Introduction to Cost Management.
2. Basic Cost Management Concepts.
3. Cost Behavior.
4. Activity-Based Costing.
PART II: FUNDAMENTAL COSTING AND CONTROL.
5. Product and Service Costing: Job-Order System.
6. Product and Service Costing: A Process Systems Approach.
7. Allocating Costs of Support Departments and Joint Products.
8. Budgeting for Planning and Control.
9. Standard Costing: A Functional-Based Control Approach.
10. Decentralization: Responsibility Accounting, Performance Evaluation, and Transfer Pricing.
PART III: ADVANCED COSTING AND CONTROL.
11. Strategic Cost Management.
12. Activity-Based Management.
13. The Balanced Scorecard: Strategic-Based Control.
14. Quality and Environmental Cost Management.
15. Productivity Measurement and Control and Lean Accounting.
PART IV: DECISION MAKING. 16. Cost-Volume-Profit Analysis.
17. Activity Resource Usage Model and Tactical Decision Making.
18. Pricing and Profitability Analysis.
19. Capital Investment.
20. Inventory Management: Economic Order Quantity, JIT, and the Theory of Constraints.