Cost Management

By: Don R. Hansen, Maryanne M. Mowen

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eText | 11 May 2025 | Edition Number 6

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Published: 2nd February 2021

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Hansen/Mowen/Heitger's "Cost Management" 6th Edition, addresses traditional unit-based cost and control, costing techniques and ways of structuring cost accounting systems, giving readers the skills to manage any cost management system. Updates address emerging developments, including the role of data analytics in cost management. A full chapter examines global issues such as virtual currency. This researched, proven approach is tailored to the way students learn. Examples from familiar companies emphasize real-world applicability and relevance of topics. Data visualization exercises help students apply cost management models to real managerial problems. Explanations review the conceptual nature of each equation or topic, detailing the "how," "why" and "what-if" behind cost management concepts.