Cost management : accounting and control
/ Don R. Hansen, Maryanne M. Mowen
- 5th ed.
- Mason, Ohio : Thomson South-Western, 2006.
- xxvii, 1004 pages : illustrations (chiefly color) ; 29 cm.
Includes bibliographical references and indexes.
"Cost Accounting" emphasizes that changing conditions often require a change in cost management systems. Emphasizing this point stresses the dynamic and exciting nature of the field. By taking a systems approach — one that first covers functional-based cost and control and then activity-based cost systems — students understand how to understand and manage any cost management system.