cost management - accounting and control 6th ed (intro txt) - d hansen, et al , (cengage, 2009)

... include activity-based costing and management, target costing, life-cycle costing, customer profitability and value analysis, and models for measuring and managing quality, environmental and capacity ... underlying causal factors, for example, deviations between actual and budgeted sales volumes and mixes, market sizes and shares, manufacturing costs, contribution margins, and discretionary costs. ... categorized according to the relevant cost hierarchies (unit -, batch -, product-sustaining -, customer-sustaining -, channel-sustaining -, and facilities-/organization-sustaining-level costs ), and denominator...