Cornerstones of Cost Management

Cornerstones of Cost Management, 4th Edition, by Don R. Hansen and Maryanne M. Mowen, is a textbook designed to prepare accounting students to manage diverse cost accounting systems.

The text covers functional-based cost and control before examining activity-based cost systems. Its subject scope spans foundational cost behavior, product costing methods, organizational planning, and tactical decision analysis.

Developed from research on student learning behavior, the text integrates Cornerstones examples in each chapter. These features highlight the how, why, and what-if aspects of essential cost management concepts and equations.