- 作 者：（美）汉森，莫文著
- 出 版 社：北京：北京大学出版社
- 出版年份：2003
- ISBN：730105954X
- 注意：在使用云解压之前，请认真核对实际PDF页数与内容!
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1 Introduction to cost management 1
PART 1:foundation concepts 25
2 Basic cost management concepts 26
3 Activity cost behavior 61
Comprehensive Case 1 109
PART 2:functional-based costing and control 113
4 Product and service costing:overhead application and job-order system 114
5 Product and service costing:a process systems approach 163
6 Support department cost allocation 211
7 Joint product and by-product costing 247
8 Budgeting for planning and control 277
9 Standard costing:a functional-based control approach 311
10 Decentralization:responsibility accounting,performance evaluation,and transfer pricing 355
11 International issues in cost management 397
Comprehensive Case 2 432
PART 3:activity-and strategic-based costing and control 437
12 Activity-based costing 438
13 Strategic cost management 491
14 Activity-based management 549
15 The balanced scorecard:strategic-based control 589
16 Activity-based budgeting 619
17 Quality cost management 655
18 Productivity measurement and control 695
19 Environmental costs:measurement and control 725
Comprehensive Case 3 761
PART 4:activity-and functional-based decision making 765
20 Cost-volume-profit analysis 767
21 Activity resource usage model and tactical decision making 817
22 Pricing and profitability analysis 853
23 Capital investment 903
24 Inventory management:economic order quantity,jit,and the theory of constraints 951
Comprehensive Case 4 986
Glossary 991
Subject Index 1005
Company Index 1027