Cost management : accounting and control /
Don R. Hansen, Maryanne M. Mowen.
- 5th ed.
- Mason, Ohio : Thomson/South-Western, 2006
- xxv, 1004 p. : col. ill. ; 29 cm.
Includes bibliographical references.
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.