Managerial Accounting 8th Edition  (English, Paperback, Mowen Maryanne M.)

The eighth edition of Hansen & Mowens Managerial Accounting introduces students to the fundamentals of management accounting. Many business school students who are required to take a course in management accounting are not accounting majors. For these students, it is often difficult to appreciate the value of the concepts being taught. Managerial Accounting, 8e, overcomes this attitude by using introductory chapter scenarios based on real-world settings, photos illustrating practical applications of management accounting concepts, and realistic examples illustrating the concepts within the chapters.

Salient Features

1. The Most Current Coverage of Contemporary Topics. A new entire chapter on Activity-Based Management (Chapter 5), a new chapter covering Lean Accounting (Chapter 16), and a new appendix on Joint Product Costing (after Chapter 7) in this edition dedicate significant attention to the most current issues in managerial accounting today.
2. Connection throughout Chapter-Opening Scenarios. New chapter-opener cases now introduce a fictional company that is referenced throughout each chapter to connect and illustrate major chapter concepts.
3. New! Ethical Insights Boxes
4. New! Managers Decide Decision-Making Boxes
5. International Coverage. A full chapter (Chapter 18) highlighting international issues, as well as numerous international examples are integrated throughout the text
6. Integrated Use of Spreadsheets. To accurately reflect industry practice, this edition illustrates key managerial techniques, such as regression, using spreadsheets rather than cumbersome manual calculations.
7. Ethics Coverage. As with previous editions, the eigthth edition emphasizes the study of ethical conduct for management accountants.
8. Real-World Emphasis
9. Increased Coverage of Service Industry.

About the Author
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.

Dr. Maryanne M. Mowen is Associate Professor of Accounting at Oklahoma State University. She received her Ph.D. from Arizona State University in 1979. Dr. Mowen brings an interdisciplinary perspective to teaching and writing in cost and management accounting, with degrees in history and economics. In addition, she does scholarly research in behavioral decision theory. She has published articles in journals such as Decision Science, The Journal of Economics and Psychology, and The Journal of Management Accounting Research. Dr. Mowens interests outside the classroom include reading, playing golf, traveling, and working crossword puzzles

Table of Contents
Chapter 1: Introduction: The Role, History, and Direction of Management Accounting
Chapter 2: Basic Management Accounting Concepts
Chapter 3: Activity Cost Behavior
Chapter 4: Activity-Based Product Costing
Chapter 5: Activity-Based Management
Chapter 6: Job-Order and Process Costing
Chapter 7: Support-Department Cost Allocation
Chapter 8: Budgeting for Planning and Control
Chapter 9: Standard Costing: A Managerial Control Tool
Chapter 10: Segmented Reporting, Investment Center Evaluation, and Transfer Pricing
Chapter 11: Cost-Volume-Profit Analysis: A Managerial Planning Tool
Chapter 12: Tactical Decision Making
Chapter 13: Capital Investment Decisions
Chapter 14: Inventory Management
Chapter 15: Quality Costs and Productivity: Measurement, Reporting and Control
Chapter 16: Lean Accounting, Target Costing, and the Balanced Scorecard
Chapter 17: Environmental Cost Management
Chapter 18: International Issues in Management Accounting