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  <titleInfo>
    <title> Cost management</title>
    <subTitle>strategies for business decisions</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>WOUTERS, M.</namePart>
    <namePart type="termsOfAddress">(Author)</namePart>
  </name>
  <name type="personal">
    <namePart>SELTO, F. H</namePart>
    <namePart type="termsOfAddress">(Author)</namePart>
  </name>
  <name type="personal">
    <namePart>HILTON, R. W</namePart>
    <namePart type="termsOfAddress">(Author)</namePart>
  </name>
  <name type="personal">
    <namePart>MAHER, M. W</namePart>
    <namePart type="termsOfAddress">(Author)</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="text">New York</placeTerm>
    </place>
    <publisher>McGraw-Hill</publisher>
    <dateIssued>c 2012</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <physicalDescription>
    <extent>xxx, 865 p. : col. ill.; 27 cm.</extent>
  </physicalDescription>
  <abstract>Integral use of spreadsheets - Spreadsheet software is used for explaining techniques and making applications more realistic. In this book, the authors show directly how events impact the balance sheet and profit and loss account.</abstract>
  <tableOfContents>
PART 1: Setting the Strategic Foundation: The Importance of Analysing and Managing CostsCost Management and Strategic Decision Making: Evaluating Opportunities and Leading ChangeProduct Costing Concepts and Systems Cost estimation PART 2: Activity-Based Management Activity-Based Costing SystemsCustomer Profitability and Activity-Based Management Managing Quality and Time to Create ValuePART 3: Planning and Decision MakingCost Management and Short-Term Decision MakingStrategic Investment DecisionsBudgeting and Financial PlanningPART 4: Product Costing and Cost AllocationJob and Order CostingJoint Product and Process Cost SystemsManaging and Allocating Support Service CostsPART 5: Performance Measurement and ManagementAnalysis and Management of Cost VariancesOrganizational Design, Responsibility Accounting and Evaluation of Divisional PerformanceTransfer Pricing Strategy, Balanced Scorecards, and Incentive Systems</tableOfContents>
  <note type="statement of responsibility">/Marc Wouters, Frank Selto, Ronald Hilton and Michael Maher</note>
  <note>Includes references and indexes p. 850 - 865</note>
  <note>eng.</note>
  <subject>
    <topic>Cost accounting</topic>
  </subject>
  <subject>
    <topic>Managerial accounting</topic>
  </subject>
  <subject>
    <topic>Strategic investment</topic>
  </subject>
  <classification authority="ddc">658.1511 COS</classification>
  <identifier type="isbn">9780077132392</identifier>
  <identifier type="isbn">0077132394</identifier>
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    <recordContentSource authority="marcorg">MUL</recordContentSource>
    <recordChangeDate encoding="iso8601">20250522090918.0</recordChangeDate>
    <languageOfCataloging>
      <languageTerm authority="iso639-2b" type="code">eng.</languageTerm>
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