Cost Management,
6th Edition

1. Introduction to Cost Management.
2. Basic Cost Management Concepts.
3. Cost Behavior.
4. Unit-Based and Activity-Based Costing Systems.
* Integrative Mini-Case (Chapters 1–4).
5. Product and Service Costing: Job-Order System.
6. Process Costing.
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.
* Integrative Mini-Case (Chapters 5–10).
11. Strategic Cost Management.
12. Activity-Based Management.
13. The Balanced Scorecard: Strategic-Based Control.
14. Quality and Environmental Cost Management.
15. Lean Accounting and Productivity Measurement.
* Integrative Mini-Case (Chapters 11–15).
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.
21. Global Issues in Cost Management.
* Integrative Mini-Case (Chapters 16–21).
Glossary.
Check Figures.
Index.

• Don R. Hansen

  Dr. Don R. Hansen is professor emeritus at Oklahoma State University. He has an undergraduate degree in mathematics from Brigham Young University. He received his Ph.D. from the University of Arizona. Dr. Hansen has published articles in both accounting and engineering journals, including The Accounting Review, The Journal of Management Accounting Research, Accounting Organizations and Society, Accounting Horizons and IIE Transactions. He has also served on the editorial board of The Accounting Review. His outside interests include family, church activities, reading, movies and watching sports.

• Maryanne M. Mowen

  Dr. Maryanne M. Mowen is associate professor of accounting emerita at Oklahoma State University. She received her Ph.D. from Arizona State University. With degrees in economics and history, she brings a unique interdisciplinary perspective to teaching and writing in both cost accounting and management accounting. Her research interests include management accounting, behavioral decision theory and Sarbanes-Oxley compliance. She also teaches an ethics course about the impact of Sarbanes-Oxley on the accounting profession. Dr. Mowen has published articles in journals such as Decision Science, Journal of Economic Psychology and Journal of Management Accounting Research. She has also served as a consultant to mid-sized and Fortune 100 companies and works with corporate controllers on management accounting issues. She advises entrepreneurs and nonprofit organizations. Outside the classroom, she enjoys hiking, travelling, reading mysteries and solving crossword puzzles.

• Dan L Heitger

  Dr. Dan L. Heitger is the Deloitte Professor of Accounting and co-director of the William Isaac & Michael Oxley Center for Business Leadership at Miami University. He received his Ph.D. from Michigan State University and his undergraduate degree in accounting from Indiana University. He actively works with executives and students to innovate, develop and teach courses in management accounting, cost management, business sustainability, risk management, stakeholder engagement, performance measurement, incentive systems and corporate governance. He co-founded an organization that provides executive education for large international organizations. His interactions with business professionals, through executive education and the center, allow him to bring a current and real-world perspective to his writing. His research has appeared in Harvard Business Review, Behavioral Research in Accounting, Accounting Horizons, Issues in Accounting Education, Journal of Accountancy, Journal of Accounting and Public Policy and Management Accounting Quarterly. His outside interests include hiking with his family in the National Park System.

• This text equips students with data analytics and includes exercises on data visualization for decision-making, using real-world examples to demonstrate cost accounting models' relevance to their careers.

• Structured Brief Exercises reinforce concepts with specific examples and clear labeling for easy reference and provide precise guidance for detailed practice.

• Mini-cases apply material from multiple chapters, revealing cost accounting's broad application and are ideal for advanced managerial courses.

• Relevant content highlights emerging trends and developments affecting cost management, including topics such as enterprise risk management, corporate governance and forensic accounting.

• A series of data analytics skills builders (DASB) with explanatory videos help students more deeply apply specific data analytic techniques to particular managerial accounting topics.

• Ongoing focus explains data analytics in modern cost management, with Chapters 1 and 2 introducing the framework and its application to each chapter's topics.

• Each chapter includes data visualization exercises using Excel, and tasks requiring students to create spreadsheets for fundamental cost management analyses.

• Step-by-step examples clarify cost management principles. Unique examples aid understanding and emphasize reasoning behind calculations. The What If feature promotes conceptual understanding.

Cengage provides a range of supplements that are updated in coordination with the main title selection. For more information about these supplements, contact your Learning Consultant.

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