Cost Management ACCOUNTING AND CONTROL HANSEN & MOWEN 1-1 Introduction to Cost Management 1 1-2 Financial Accounting Versus Management Accounting 1  Financial accounting…

1. Cost ManagementAccounting and ControlDon R. HansenOklahoma State UniversityMaryanne M. MowenOklahoma State UniversityFifth Edition 2. Cost Management: Accounting and Control,…

1. Cost ManagementACCOUNTING AND CONTROLHANSEN & MOWEN 15-1 2. 15Productivity Measurement and Control 15-2 3. Productive Efficiency1 Productivity is concernedwith producing…

Cost Management ACCOUNTING AND CONTROL HANSEN & MOWEN Pricing and Profitability Analysis Economic Pricing Concepts Quantity P* Q* Price Supply Demand Market Structure…

Cost Management ACCOUNTING AND CONTROL HANSEN & MOWEN The Balanced Scorecard: Strategic-Based Control The activity-based system adds a process perspective to the financial…

Cost Management ACCOUNTING AND CONTROL HANSEN & MOWEN Activity-Based Costing Functional-Based Product Costing Model Unit-Level Product Costing Overhead costs are assigned…

Cost Management ACCOUNTING AND CONTROL HANSEN & MOWEN Allocating Costs of Support Departments and Joint Products An Overview of Cost Allocation Allocation is dividing…

Cost Management ACCOUNTING AND CONTROL HANSEN & MOWEN Inventory Management: Economic Order Quantity, JIT, and the Theory of Constraints Three types of inventory costs…

Cost Management ACCOUNTING AND CONTROL HANSEN & MOWEN Product and Service Costing: Job-Order System Manufacturing Firms versus Service Firms Manufacturing involves joining…

Cost Management ACCOUNTING AND CONTROL HANSEN & MOWEN Decentralization: Responsibility Accounting, Performance Evaluation, and Transfer Pricing Responsibility Accounting…