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<p>
Earlier editions published as: Cornerstones of cost management.</p>


Gain an understanding of the principles behind cost accounting and its importance in organizational decision making and business today with the unique, reader-friendly approach in Hansen/Mowen/Heitger’s COST MANAGEMENT, 5E. This edition addresses functional-based cost and control and, then, activity-based cost systems – giving you the skills to navigate any cost management system. Updates address emerging developments, including the role of data analytics in cost management today. An entire new chapter also examines global issues, such as virtual currency and blockchain. This edition's approach is tailored to the way you learn. Structured examples from familiar companies emphasize the real-world applications and relevance of what you are learning. Clear explanations review the concepts behind each equation or topic, detailing the "hows," "whys" and "what-ifs." Integrated CNOWv2 resources provide additional computerized exercises and problems for practice and review.

Hansen Don: Cost Management

Cost Management

1. Introduction to Cost Management.
2. Basic Cost Management Concepts.
3. Cost Behavior.
4. Activity-Based Costing.
Integrative Exercises.
5. Product and Service Costing: Job-Order System.
6. Process Costing.
7. Allocating Costs of Support Departments and Joint Products.
8. Budgeting for Planning and Control.
9. Standard Costing: A Functional-Based Control Approach.
10. Decentralization: Responsibility Accounting, Performance.
Evaluation, and Transfer Pricing.
Integrative Exercises.
11. Strategic Cost Management.
12. Activity-Based Management.
13. The Balanced Scorecard: Strategic-Based Control.
14. Quality and Environmental Cost Management.
15. Lean Accounting and Productivity Measurement.
Integrative Exercises.
16. Cost-Volume-Profit Analysis.
17. Activity Resource Usage Model and Tactical Decision Making.
18. Pricing and Profitability Analysis.
19. Capital Investment.
20. Inventory Management: Economic Order Quantity, JIT, and the Theory of Constraints.
21. Global Issues in Cost Management
Integrative Exercises
Glossary.
Check Figures.
Index.

The Law of Financial Crime


<p>
</p><p>Following the events of 9\11 individual countries and the international community became increasingly concerned about how best to prevent the funding of terrorist groups. Alternative remittance systems such as <i>Hawala</i>, where money is moved informally between a network of brokers in the Middle East, north Africa and south Asia have been identified as a potential source of terrorist financing leading to calls for greater regulation of such alternative remittance systems.</p><p>This book analyses the risk such alternative remittance systems pose in terms of terrorist financing, offering a detailed overview of the historical origins and methods of operation of alternative remittance systems or informal value transfer systems. The factors that have come to ensure that these systems have remained operationally viable in modern times are identified along with the risks they present balanced against an overview of their actual misuse for illicit purposes to date. The book presents a detailed critique of the UK framework for the regulation of these systems drawing where possible on existing data to assess the use and effectiveness of these measures in practice. A range of options for mitigating risks associated with specific remittance corridors is considered ranging from initiatives that promote remittances through the banking sector, to efforts to mitigate risk and the impact on the delivery of UK overseas development aid. The book concludes with key recommendations as to the effectiveness of the current regulatory framework within the UK viewed from the perspective of international efforts to secure the regulation of these systems, and in stemming terrorist finance as part of national and international counter-terrorism policy.</p><p></p>


<p>Following the events of 9\11 individual countries and the international community became increasingly concerned about how best to prevent the funding of terrorist groups. Alternative remittance systems such as <i>Hawala</i>, where money is moved informally between a network of brokers in the Middle East, north Africa and south Asia have been identified as a potential source of terrorist financing leading to calls for greater regulation of such alternative remittance systems.</p><p>This book analyses the risk such alternative remittance systems pose in terms of terrorist financing, offering a detailed overview of the historical origins and methods of operation of alternative remittance systems or informal value transfer systems. The factors that have come to ensure that these systems have remained operationally viable in modern times are identified along with the risks they present balanced against an overview of their actual misuse for illicit purposes to date. The book presents a detailed critique of the UK framework for the regulation of these systems drawing where possible on existing data to assess the use and effectiveness of these measures in practice. A range of options for mitigating risks associated with specific remittance corridors is considered ranging from initiatives that promote remittances through the banking sector, to efforts to mitigate risk and the impact on the delivery of UK overseas development aid. The book concludes with key recommendations as to the effectiveness of the current regulatory framework within the UK viewed from the perspective of international efforts to secure the regulation of these systems, and in stemming terrorist finance as part of national and international counter-terrorism policy.</p>

The Regulation of Hawala and Alternative Remittance Systems

Stemming Terrorist Finance

Routledge Advances in Management and Business Studies


<p>
</p><p>This book covers the relationship between artificial intelligence and sustainability goals, bringing together cutting-edge research and insights from business researchers and practitioners.</p><p>Through real-world case studies from a variety of industries and regions around the world, the book examines how AI can optimise processes, reduce carbon footprints, and support climate action. It also delves into the ethical considerations of deploying AI in an environmentally conscious manner, ensuring that AI's benefits are realised without compromising the planet's well-being.</p><p>A valuable resource for academics in the fields of AI, sustainability, and business practices. The book will also interest university administrators, industry professionals, and policymakers seeking to drive positive, sustainable change in their respective fields.</p><p></p>


Strategies for Modern Businesses

AI-Powered Sustainability


<p>
Bitcoin, Ethereum, Uniswap or Tether are not just digitals currencies. Bitcoin is pure law. Since the emergence of the blockchain, it is possible to regulate ourselves in a decentralized, private way, with a law that is digital, self-regulating and self-executing. 

 Likewise, states, elites and official organizations repeat over and over again the same message from various platforms: Bitcoin is unregulated, it is only good for dirty business, it is merely speculative, etc. While we listen to these slogans, the price of Bitcoin continues to rise, unstoppable.
 
 We are witnessing the birth of a new law: internet law. Every era has its own legal system. Property law arose out of the settlement of agricultural societies. Commercial law was born in the Middle Ages. Corporate law flourished in the 17th century, thanks to the maritime mercantile business. Labour law appeared among the assembly lines of the factories of the Industrial Revolution. Digital laws, such as Bitcoin, are those of internet jurisdiction.
 
 Internet technology allows us to be sovereign, to issue digital laws in a decentralized way, and to organize ourselves through new institutions. It is our responsibility to seek social and legal solutions in line with the internet revolution. This is the message that Bitcoin gives us: let's not leave in the hands of distrustful third parties what we can solve from the community itself. Money and law, in the end, belong to society - to the community - and not to states.</p>


Why Cryptocurrencies are Digital Laws of the Internet Jurisdiction and Why States Must Adapt

Bitcoin Digital Law

Routledge Studies in Central and Eastern European Business and Economics


<p>
This book examines how emerging digital technologies are reshaping industrial production and national energy infrastructures. It is intended for researchers and postgraduate students seeking to understand or implement effective digital strategies in industry and the energy sector.</p>


Energy Systems, Manufacturing, and Sustainability

The Digital Transformation of Production and Operations Management

Investment Banking for Dummies

Lecture Notes in Operations Research

Proceedings of the International Conference on Business Analytics in Practice (ICBAP 2025), Piraeus, Greece

Advanced Data Analytics, Machine Learning and AI in Business


<p>
</p><div>
<div>Dieses Buch richtet sich an Praktiker, die einen Abschluss verstehen und Schwachstellen aufdecken wollen. Die Analyse des Zahlenwerks ist mit geringen buchhalterischen Kenntnissen, mit wenigen Kennzahlen und auf einfachem mathematischem Niveau möglich. Anhand des zusätzlich zum Buch zur Verfügung stehenden Excel-Tools können alle Schritte im eigenen Unternehmen nachvollzogen werden. Erfahrene Finanzleute, die häufig mit Abschlüssen zu tun haben und sich auf das Wesentliche konzentrieren wollen, lesen dieses Buch ebenfalls mit großem Gewinn.</div>
<div>&nbsp;</div>
<div>Für die 5. Auflage wurde das Buch vollständig aktualisiert.</div>

<div>&nbsp;</div>
<div><strong>Der Inhalt</strong></div>
<div>
<ul>
<li>GuV und Bilanz</li>
<li>Jahresabschlussanalyse am Fallbeispiel</li>
<li>Checkliste Kennzahlenanalyse</li>
<li>Executive Summary</li>
<li>Liquiditätsrechnung</li>
</ul>
</div>
<div>&nbsp;</div>
<div><strong>Der Autor<br></strong><strong>Bernd Heesen</strong> war Partner bei zwei „Big Four“ Steuer-, Wirtschaftsprüfungs- und Beratungsgesellschaften. Heute hält er Beteiligungen an mehreren Gesellschaften, lehrt an verschiedenen Hochschulen und ist als Berater in Fragen der Bilanzanalyse und Unternehmensbewertung sowie als Beirat bzw. Aufsichtsrat tätig.</div>
<div>
<p><strong>Michelle Heesen</strong>&nbsp;hat ihren Bachelor in Wirtschaft in Österreich absolviert und anschließend zwei internationale Masterprogramme in der Schweiz und Australien mit Schwerpunkt auf Corporate Finance abgeschlossen. Sie ist geprüfte Bilanzbuchhalterin und heute selbstständig tätig. Ihr Schwerpunkt liegt auf der Analyse, Planung und Bewertung mehrperiodischer Zahlenwerke.</p>
</div><p></p>
</div>

Schneller Einstieg in Jahresabschluss, Bilanz und GuV

Basiswissen Bilanzanalyse

<p>This book responds to the dynamics of the currently much changed financial market environment by providing a text that presents a more up-to-date description of financial markets – one that offers more current insight into the behaviour of financial markets and financial sector institutions than is currently represented in available books on the subject. </p>

Financial Markets and Institutions

Foundations of Finance


<p>
</p><p>This volume demystifies the mechanics of financial shenanigans or earnings management (EM) in the interests of investors and other stakeholders who are affected by corporate fiascos. It brings extensive real-world experience of forensic accounting and analytics capabilities to examine "financial hazards," how they inevitably result in financial and corporate blowups, and what lessons we can draw from them, such as those of Enron, WorldCom, Satyam Computers, Kingfisher Airlines, Lehman Brothers, and of late IL&amp;FS, Silicon Valley Bank (SVB), and many more. </p><p>The book decodes:</p><ul> <li>The nuances and intricacies of forensic accounting;</li> <li>Revenue, expense, and assets manipulation;</li> <li>Identification of "red flags" and quantitative analysis;</li> <li>Fraud prevention mechanics.</li> </ul><p>Richly illustrated with tables, figures, and learning tools, this volume will be indispensable for individuals, business managers, and management students pursuing courses related to forensic accounting, financial shenanigans, and financial ethics. It will also be an important resource for executive and management development programmes (EDPs &amp; MDPs), as well as professionals, corporates, entrepreneurs, government officials, academicians, and researchers looking for a quick refresher on financial manipulations.</p><p></p>


Forensic Accounting and Financial Shenanigans Detection

Contemporary Management Practices

Market Trends and Turbulence

Navigating the Future of Finance


<p>
</p><p>Covering everything from the fundamentals of financial markets' structure to the nuances of fintech, derivatives and commodities, this textbook offers readers a comprehensive view of the functions of the global financial markets from an intuitive and hands-on perspective.</p><p>Unlike traditional textbooks that focus solely on financial institutions, this book places emphasis on the individual investor. The main objective is the presentation of the thinking process and economic/financial analyses of global events related to the financial markets as well as the investor's behavior. This book explains how one should interpret an event and what its possible consequences, and hence appropriate course of action would be, via a wide range of real-world situations and examples.</p><p>Blending insights from economics, corporate finance, investments, and econometrics while demonstrating linkages to accounting, marketing and management disciplines, each chapter delivers a practical framework for understanding and engaging with the financial markets, equipping readers with the tools to analyze real-world events and make informed, strategic decisions. Fundamental econometric methodologies are illustrated throughout to enable the reader to study the quantitative outcomes of financial and economic developments while in-chapter boxed features reinforce understanding of the material.</p><p><i>Understanding Global Financial Markets </i>is ideal for students of finance, economics or business, or those with an interest in the global markets and who wish to succeed in the current financial world.</p><p></p>


Understanding Global Financial Markets


<p>
</p><p>The purpose of this book is to connect the three domains of (1) ESG investment, (2) Industrie 4.0, and (3) blockchain technology through the common concept of “data,” and to illustrate how these elements are transforming modern industrial structures and corporate governance. The book is organized into four parts, introducing the key concepts and theoretical models necessary for understanding its structure.</p>
<p>First, the chapter reinterprets ESG investment&nbsp;through the lens of Max Weber’s ethics, positioning environmental, social, and governance factors not merely as indicators but as essential “information” that shapes corporate decision-making. It also examines the differences between ESG and SRI (using Euler and Venn diagrams), addresses the challenges of greenwashing and possible countermeasures, and discusses how pension systems incorporate future value.</p>
<p>Next, using the automotive industry as an example, the chapter explains how Industrie 4.0, the IoT, and Cyber-Physical Systems (CPS) are reshaping production processes and governance structures. A key point here is the shift from a traditional understanding of corporate value—once perceived in a “reified” form—to a society in which such value is increasingly visualized and assessed through data. By applying frameworks such as Porter’s Value Chain and Stan Shih’s Smiling Curve, the chapter analyzes the datafication of corporate behavior and its implications.</p>
<p>Furthermore, the chapter explores how the development of blockchain technology contributes to rebuilding trust, advancing decentralized governance, and enhancing transparency. This reflects a transition from an economy centered on production to one in which the “design of exchange” plays a central role in determining value.</p>
<p>Finally, the chapter employs interdisciplinary models—such as the Stakeholder Matrix, the St. Gallen Management Model, POW and POS, Hegelian dialectics, and Popper’s Three Worlds—to show how these three domains interact and complement one another as society moves, often unconsciously, toward a more sustainable economic model. Blockchain technology, in particular, serves as a key to understanding this transition, offering insights into how forms of exchange rooted in capitalist “reification” or “fetishism” are being reshaped.</p><p></p>


<p>The purpose of this book is to connect the three domains of (1) ESG investment, (2) Industrie 4.0, and (3) blockchain technology through the common concept of “data,” and to illustrate how these elements are transforming modern industrial structures and corporate governance. The book is organized into four parts, introducing the key concepts and theoretical models necessary for understanding its structure.</p><p>First, the chapter reinterprets ESG investment&nbsp;through the lens of Max Weber’s ethics, positioning environmental, social, and governance factors not merely as indicators but as essential “information” that shapes corporate decision-making. It also examines the differences between ESG and SRI (using Euler and Venn diagrams), addresses the challenges of greenwashing and possible countermeasures, and discusses how pension systems incorporate future value.</p><p>Next, using the automotive industry as an example, the chapter explains how Industrie 4.0, the IoT, and Cyber-Physical Systems (CPS) are reshaping production processes and governance structures. A key point here is the shift from a traditional understanding of corporate value—once perceived in a “reified” form—to a society in which such value is increasingly visualized and assessed through data. By applying frameworks such as Porter’s Value Chain and Stan Shih’s Smiling Curve, the chapter analyzes the datafication of corporate behavior and its implications.</p><p>Furthermore, the chapter explores how the development of blockchain technology contributes to rebuilding trust, advancing decentralized governance, and enhancing transparency. This reflects a transition from an economy centered on production to one in which the “design of exchange” plays a central role in determining value.</p><p>Finally, the chapter employs interdisciplinary models—such as the Stakeholder Matrix, the St. Gallen Management Model, POW and POS, Hegelian dialectics, and Popper’s Three Worlds—to show how these three domains interact and complement one another as society moves, often unconsciously, toward a more sustainable economic model. Blockchain technology, in particular, serves as a key to understanding this transition, offering insights into how forms of exchange rooted in capitalist “reification” or “fetishism” are being reshaped.</p>

ESG Investment, German Industrie 4.0, and Blockchain

Cost Management

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