Cost Management: Final Accounts and Control

Author: (American) Hansen et al. (Auth.), Li Laifang et al. (Trans.)
Publisher:
Publish Date: 2003-01-01
Features: All-new content. This edition covers increasingly important potential content of cost management. Specifically includes: ABC systems, target costing, total quality control, environmental costs, value chain analysis, product lifecycle theory, and operating leverage—issues often overlooked in domestic textbooks—ensuring comprehensive and detailed coverage. A balanced perspective allows readers to adapt to traditional methods while embracing emerging knowledge. The book integrates the traditional cost management model—functional-based cost management—with the emerging activity-based cost management, guiding readers in multi-perspective learning. New tools are not intangible; this book teaches readers how to transform cost learning into profit exploration.
Comprehensive review materials. The book covers a large number of examples, with "Written and Discussion" sections at the end of each chapter to present a clear theoretical framework; it also includes numerous "Exercises" to enhance readers' practical ability to apply theory. Relevant sections of the book incorporate integrated exercises that synthesize chapters, enabling readers to think comprehensively about the entire content. These exercises and examples help readers improve their skills in handling numbers, communication, critical thinking, and solving non-standard problems.