Management Accounting

Book Description
MANAGEMENT ACCOUNTING, 7th Edition integrates coverage of both functional-based management topics (such as job-order and process costing) and activity-based management topics (such as strategic cost analysis, activity-based tactical decision making, productivity measurement and control, quality cost management, theory of constraints, process value analysis and international topics). This approach emphasizes that changing conditions often require a change in cost management systems.

About the Author
Dr. Don R. Hansen is Professor of Accounting at Oklahoma State University. He received his Ph.D. from the University of Arizona in 1977. He has an undergraduate degree in mathematics from Brigham Young University. His research interests include activity-based costing and mathematical modeling. He has published articles in both accounting and engineering journals including The Accounting Review, The Journal of Management Accounting Research, Accounting Horizons, and IIE Transactions. He has served on the editorial board of The Accounting Review. His outside interests include family, church activities, reading, movies, watching sports, and studying Spanish.


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Focusing on cost accumulation and product costing, planning and control, and managerial decision making, this textbook discusses the role, history, and direction of management accounting. Hansen and Mowen (both: accounting, Oklahoma State University) specifically discuss activity-based costing, job-order costing, process costing, and support department cost allocation, functional budgeting, standard costing, responsibility accounting, productivity, environmental cost management, performance evaluation, segmented reporting, cost-volume-profit analysis, capital investment, inventory management, and related issues. Annotation ©2004 Book News, Inc., Portland, OR


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