TY - BOOK AU - Hilton,Ronald W. AU - Maher,Michael AU - Selto,Frank H. TI - Cost management: strategies for business decisions SN - 0072830085 (cased) AV - HF5657.4 .H548 2006 U1 - 658.1552 23 PY - 2006///] CY - Boston, Mass. PB - McGraw-Hill/Irwin KW - Managerial accounting KW - Cost accounting N1 - 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 N2 - 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 UR - http://www.loc.gov/catdir/enhancements/fy0620/2004114730-d.html UR - http://www.loc.gov/catdir/enhancements/fy0620/2004114730-t.html UR - http://www.loc.gov/catdir/enhancements/fy0737/2004114730-b.html ER -