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  <titleInfo>
    <title>Cornerstones of cost accounting</title>
  </titleInfo>
  <name type="personal">
    <namePart>Hansen, Don R.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Mowen, Maryanne M.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <genre authority="marc">bibliography</genre>
  <originInfo>
    <place>
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    </place>
    <place>
      <placeTerm type="text">Australia</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Mason, OH</placeTerm>
    </place>
    <publisher>South-Western, Cengage Learning</publisher>
    <dateIssued>c2011</dateIssued>
    <dateIssued encoding="marc">2011</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xv, 1036 p. : col. ill. ; 29 cm.</extent>
  </physicalDescription>
  <tableOfContents>Introduction to cost management -- Basic cost managemnet concepts -- Cost behavior -- Activity-based costing -- Product and service costing:job-order system -- Process costing -- Allocating costs of support departments and joint products -- Budgeting for planning and control -- Standard costing: a functional-based control approach -- Decentralization, responsibility accounting, performance evaluation, and transfer pricing -- Strategic cost management -- -- Activity-based management -- The balanced scorecard: strategic-based control -- Quality and environmental cost management -- Lean accounting and productivity measurement -- Cost-volume-profit analysis -- Activity resource usage model and tactical decision making -- Pricing and profitability analysis -- Capital investment  -- Inventory management: economic order quantity, JIT, and the theory of constraints.</tableOfContents>
  <note type="statement of responsibility">Don R. Hansen, Maryanne M. Mowen.</note>
  <note>Includes bibliographical references and index.</note>
  <subject authority="lcsh">
    <topic>Cost accounting</topic>
  </subject>
  <classification authority="lcc">HF5686.C8 .M66 2011</classification>
  <classification authority="ddc" edition="23">657/.42</classification>
  <identifier type="isbn">9780538736787 (hbk.)</identifier>
  <identifier type="isbn">053873678X (hbk.)</identifier>
  <identifier type="isbn">9780538469081 (Loose Leaf Edition)</identifier>
  <identifier type="isbn">0538469080 (Loose Leaf Edition)</identifier>
  <identifier type="lccn">2009940891</identifier>
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    <recordCreationDate encoding="marc">091106</recordCreationDate>
    <recordChangeDate encoding="iso8601">20230621113022.0</recordChangeDate>
    <recordIdentifier source="OSt">15975662</recordIdentifier>
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