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Earlier editions published as: Cornerstones of cost management.

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.

Accounting Measurement and Economic Value presents a rigorous foundation for economic value grounded in the representational theory of measurement and accounting practice. Bridging accounting, economics, and the philosophy of science, the book argues that empirical progress in economics is impeded by the lack of a clear and effective method for measuring economic value. It provides a formal measurement system based on observable accounting procedures - focusing on activity costs, prices, and quantities - that enables falsifiable economic hypotheses and replicable empirical testing.Rejecting utility-based and decision theory approaches to the measurement of economic value, the author proposes an alternative framework rooted in effective measurement procedures. These procedures trace the flow of rights and resources in monetary economies and provide the foundation for the additive, ratio-scaled values used in both microeconomic and macroeconomic analysis.The book provides the first comprehensive account of how accounting numbers, when correctly understood, can serve as the empirical backbone for economic models. It is written for researchers in accounting, economics, and related fields interested in the foundations of measurement, empirical validation of theory, and the role of information systems in economic decision-making.

Accounting Measurement And Economic Value

A Strategic Guide to Evaluating and Implementing Ai, Automation, and Analytics

The Ai-Ready CFO

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.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.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.Understanding Global Financial Markets 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.

Understanding Global Financial Markets

Sustainable Finance

This edited book explores the intersection of inclusivity, ethics, and innovation in the financial sector. It examines the impact of global and regional regulations, highlighting both compliance challenges and opportunities for innovation. The book discusses strategies for making financial services accessible to underrepresented groups, the role of emerging technologies like AI and blockchain in shaping regulatory practices, and the importance of ethical standards and strong governance. It also discusses the progress of global standardization efforts and offers guidelines for developing inclusive financial policies. Real-world case studies and practical tools are provided to help apply these concepts in the real world.

Navigating Regulatory Frameworks and Technological Advancements

Regulation and Inclusivity in Finance and Accounting

Springer Proceedings in Business and Economics

Proceedings of the World Finance Conference, Malta 2025

Innovations in Finance

'You need this book.' Steven Bartlett, author of The Diary of a CEO New York Times bestseller The world is changing. It's time for a new financial playbook. In this must-have guide to optimizing your life for wealth, success and happiness, you'll learn: ¿ how to find and follow your talent ¿ what small steps you can take now that pay big returns later ¿ how to develop better financial habits Bursting with practical, game-changing advice from one of the world's most popular business school professors, The Algebra of Wealth is the practical guidebook you need to win today's wealth game. Today's workers have more opportunities and mobility than any previous generation. They also face unprecedented challenges, including inflation, labour and housing shortages, and climate volatility. Even the notion of 'retirement' is undergoing a profound rethink, as our lifespans extend and our relationship with work evolves. In this environment, the tried-and-true financial advice our parents followed no longer applies. In The Algebra of Wealth, Galloway lays bare the rules of financial success in today's economy. In characteristic unvarnished, no-BS style, he explains you what you need to know in order to improve your chances of achieving economic security no matter what.

A Simple Formula for Success

The Algebra of Wealth

Leveraging AI for Enhanced Financial Planning and Analysis

Smart Finance

Routledge Revivals

First published in 1985, International Accounting: A Survey by J.M. Samuels and A.G. Piper offers a comprehensive exploration of global accounting practices and their evolution. Covering topics such as harmonization, classification, and the international dimensions of financial reporting, the book examines the role of accounting in economic development and the spread of ideas across borders. With detailed references to international standards and study group publications, it remains an essential resource for understanding global accounting frameworks.

A Survey

International Accounting

From the author of A People's Guide to Capitalism, a clear-eyed look at cryptocurrencies from the left, cutting through the glitz and the scams to reveal how crypto mirrors and exacerbates the crises of capitalism. 
 
Cryptocurrencies have gone from being fringe investments relevant only to hardcore adherents to a $3.7 trillion industry with a direct line to Donald Trump's White House. The promises of crypto are wide-ranging, preying on a basic reality: people are disaffected by an economic and financial system that has excluded them and wonder if cryptocurrencies can offer a more transparent and inclusive alternative. 
 
Challenge any of these notions, or raise concerns about crypto's associations with money laundering, the speculative bubbles ballooning around these assets, or the disastrous climate implications of the technology behind crypto, and you'll be told by proselytizers that you simply don't understand. That complexity is often intentional, serving as a shield from critical scrutiny. 
 
Enter Crypto-Capitalism, Hadas Thier's deft, accessible examination of the rise and fall and rise again of crypto. Drawing on years of reporting on the industry, its insiders, and the ordinary people impacted by its wild peaks and busts, Thier explains how cryptocurrencies work, elucidates the context and implications of their rise, and debunks the utopian mythology that animates their boosters. 
 
By showing that systemic exploitation and domination are inherent in a crisis-ridden capitalist economy and are matters of class power, not technology, Thier convincingly cuts through the froth and the lies of financial dystopia. Along the way, she opens up alternative avenues for imagining what economic democracy could actually look like.

The New Financial Dystopia

Crypto-Capitalism

Routledge Studies in Central and Eastern European Business and Economics

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.

Energy Systems, Manufacturing, and Sustainability

The Digital Transformation of Production and Operations Management

This textbook examines the role of cognitive biases, emotional influences, and mental heuristics that shape investor behaviour and market outcomes. Designed to serve as a comprehensive resource, it integrates foundational concepts and advanced applications, ensuring utility for financial practitioners, academics, and students alike. This book will be essential for understanding the psychological underpinnings of financial behaviour and leveraging this knowledge to advance personal and professional objectives in finance. The integration of behaviour tests and experiments further enhances its utility, enabling practitioners to identify and address behavioural biases systematically. It fills a critical gap in existing literature, which often prioritises perspectives rooted in developed economies. It aims to place behavioural finance within the context of these markets and offers insights that are both domestically relevant and globally informed.Written in a lucid yet academically robust manner, the book ensures accessibility without compromising the depth of analysis, making it suitable for both novice learners and experienced scholars. It would be useful as a core text for undergraduate and postgraduate students of management, commerce and economics.

Theory and Application

Behavioural Finance

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.
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.
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.
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.
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.

ESG Investment, German Industrie 4.0, and Blockchain

Cost Management

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