Cost Management: Accounting and Control Don R. Hansen, Maryanne M. Mowen

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. Это и многое другое вы найдете в книге Cost Management: Accounting and Control (Don R. Hansen, Maryanne M. Mowen)