Test Bank For Cornerstones of Cost Management 2nd Edition by Don R. Hansen, Maryanne M. Mowen
Table of Contents:PART I: FOUNDATION CONCEPTS.1. Introduction to Cost Management.2. Basic Cost Management Concepts.3. Cost Behavior.4. Activity-Based Costing.PART II: FUNDAMENTAL COSTING AND CONTROL.5. Product and Service Costing: Job-Order System.6. Product and Service Costing: A Process Systems Approach.7. Allocating Costs of Support Departments and Joint Products.8. Budgeting for Planning and Control.9. Standard Costing: A Functional-Based Control Approach.10. Decentralization: Responsibility Accounting, Performance Evaluation, and Transfer Pricing.PART III: ADVANCED COSTING AND CONTROL.11. Strategic Cost Management.12. Activity-Based Management.13. The Balanced Scorecard: Strategic-Based Control.14. Quality and Environmental Cost Management.15. Productivity Measurement and Control and Lean Accounting.PART IV: DECISION MAKING. 16. Cost-Volume-Profit Analysis.17. Activity Resource Usage Model and Tactical Decision Making.18. Pricing and Profitability Analysis.19. Capital Investment.20. Inventory Management: Economic Order Quantity, JIT, and the Theory of Constraints.
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