Cost Management: Accounting & Control

Cost Management: Accounting & Control: Foundation Concepts, Fundamental Costing and Control, Advanced Costing and Control, Decision Making

Cost Management: Accounting & Control

Hansen, Don S., Mowen,Maryanne M

Thomson Learning



This text is written primarily for students at the undergraduate level. The text presents a thorough treatment of traditional and contemporary approaches to cost management, accounting, and control and can be used for a one- or two-semester course. In our opinion, the text also has sufficient depth for graduate-level courses. In fact, we have successfully used the text at the graduate level..

Structure The text’s organization follows a systems framework and is divided into four parts: 1. Part 1: Foundation Concepts. Chapters 1 through 4 introduce the basic concepts and tools associated with cost management information systems. 2. Part 2: Fundamental Costing and Control. Chapters 5 through 10 provide thorough coverage of product costing, planning, and control in both functional-based and activitybased costing systems. 3. Part 3: Advanced Costing and Control. Chapters 11 through 16 present the key elements of the new cost management approaches. Examples of the topics covered in this section include activity-based customer and supplier costing, strategic cost management, activitybased budgeting, activity-based management, process value analysis, target costing, kaizen costing, quality costing, productivity, environmental cost management, and the Balanced Scorecard. 4. Part 4: Decision Making. Chapters 17 through 21 bring the costing and control tools together in the discussion of decision making. This edition’s structure permits integrated coverage of both the traditional and activity-based costing systems. In this way, students can see how each system can be used for costing, control, and decision making and can evaluate the advantages and disadvantages of each system. This approach helps students to see how cost management is applied to problems in today’s world and to understand the richness of the approaches to business problems.


Hansen, Don S., Mowen,Maryanne M. Cost Management: Accounting & Control, Thomson Learning, 2006.


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Cost Management: Accounting & Control


  • Thứ Hai, 14:59 18/04/2022