Cost management : strategies for business decisions /
Hilton, Ronald W.
Cost management : strategies for business decisions / Ronald W. Hilton, Michael W. Maher, Frank H. Selto. - Third edition - xxxvii, 914 pages : color illustrations ; 28 cm. + 1 CD-ROM (4 3/4 in.)
Includes bibliographical references (p. 887-892) and indexes.
Part I: Setting the Strategic Foundation : The Importance of Analyzing and Managing Costs --
Cost Management and Strategic decision making --
Product Costing Systems : Concepts and Design Issues --
Cost Accumulation for Job-Shop and Batch Production Operations --
Part II: Activity-Based Management --
Activity-Based Costing Systems --
Activity-Based Management --
Managing Customer Profitability --
Managing Quality and Time to Create Value --
Part III: Process Costing and Cost Allocation --
Process-Costing Systems --
Joint-Process Costing --
Managing and Allocating Support-Service Costs --
Part IV: Planning and Decision Making --
Cost Estimation --
Financial and Cost-Volume-Profit Models --
Cost Management and Decision Making --
Strategic issues in making Investment Decisions --
Budgeting and Financial Planning --
Part V: Evaluating and Managing Performance : Creating and Managing Value-Added Effort --
Standard Costing, Variance Analysis, and Kaizen Costing --
Flexible Budgets, Overhead Cost Management, and Activity-Based Budgeting --
Organizational Design, Responsibility Accounting, and Evaluation of Divisional Performance --
Transfer Pricing --
Strategy, balanced scorecards, and incentive systems.
Addresses traditional cost concepts, but makes cost accounting functional by focusing on measuring and managing costs. The real-world approach of this text, including the use of focus companies and the accompanying focus sites, provides a realistic business environment, and aids in student comprehension and interest in the subject.
0072830085 (cased) 9780071115971
2004114730
Managerial accounting.
Cost accounting.
HF5657.4 / .H548 2006
658.1552 / H.R.C
Cost management : strategies for business decisions / Ronald W. Hilton, Michael W. Maher, Frank H. Selto. - Third edition - xxxvii, 914 pages : color illustrations ; 28 cm. + 1 CD-ROM (4 3/4 in.)
Includes bibliographical references (p. 887-892) and indexes.
Part I: Setting the Strategic Foundation : The Importance of Analyzing and Managing Costs --
Cost Management and Strategic decision making --
Product Costing Systems : Concepts and Design Issues --
Cost Accumulation for Job-Shop and Batch Production Operations --
Part II: Activity-Based Management --
Activity-Based Costing Systems --
Activity-Based Management --
Managing Customer Profitability --
Managing Quality and Time to Create Value --
Part III: Process Costing and Cost Allocation --
Process-Costing Systems --
Joint-Process Costing --
Managing and Allocating Support-Service Costs --
Part IV: Planning and Decision Making --
Cost Estimation --
Financial and Cost-Volume-Profit Models --
Cost Management and Decision Making --
Strategic issues in making Investment Decisions --
Budgeting and Financial Planning --
Part V: Evaluating and Managing Performance : Creating and Managing Value-Added Effort --
Standard Costing, Variance Analysis, and Kaizen Costing --
Flexible Budgets, Overhead Cost Management, and Activity-Based Budgeting --
Organizational Design, Responsibility Accounting, and Evaluation of Divisional Performance --
Transfer Pricing --
Strategy, balanced scorecards, and incentive systems.
Addresses traditional cost concepts, but makes cost accounting functional by focusing on measuring and managing costs. The real-world approach of this text, including the use of focus companies and the accompanying focus sites, provides a realistic business environment, and aids in student comprehension and interest in the subject.
0072830085 (cased) 9780071115971
2004114730
Managerial accounting.
Cost accounting.
HF5657.4 / .H548 2006
658.1552 / H.R.C