000			02541cam a2200313 a 4500
001			15141408
003			AE-UQU
005			20230710101033.0
008			080114s2009 njua b 001 0 eng
010			_a 2008001681
020			_a9780273753872
040			_aDLC _cAE-UQU _dYDX _dBAKER _dBTCTA _dYDXCP _dDLC
082	0	0	_a658.15
100			_aHorngren, Charles T.
245	0	0	_aCost accounting : _ba managerial emphasis / _cCharles T. Horngren ... [et al.].
250			_a14th ed.
260			_aUpper Saddle River, NJ : _bPearson Prentice Hall, _c2013.
300			_axxvii, 892 p. : _bill. (chiefly col.) ; _c29 cm.
440		0	_aCharles T. Horngren series in accounting
500			_aRev. ed. of: Cost accounting : a managerial emphasis / Charles T. Horngren, Srikant M. Datar, George Foster. 12th ed.
504			_aIncludes bibliographical references (p. 832-835) and indexes.
505	0		_aThe accountant's role in the organization -- An introduction to cost terms and purposes -- Cost-volume-profit analysis -- Job costing -- Activity-based costing and activity-based management -- Master budget and responsibility accounting -- Flexible budgets, direct-cost variances, and management control -- Flexible budgets, overhead cost variances, and management control -- Inventory costing and capacity analysis -- Determining how costs behave -- Decision making and relevant information -- Pricing decisions and cost management -- Strategy, balanced scorecard, and strategic profitability analysis -- Cost allocation, customer-profitability analysis, and sales-variance analysis -- Allocation of support-department costs, common costs, and revenues -- Cost allocation : joint products and byproducts -- Process costing -- Spoilage, rework, and scrap -- Balanced scorecard : quality, time, and the theory of constraints -- Inventory management, just-in-time, and simplified costing methods -- Capital budgeting and cost analysis -- Management control systems, transfer pricing, and multinational -- Considerations -- Performance measurement, compensation, and multinational considerations -- Performance measurement, compensation, and multinational considerations.
650		0	_aCost accounting.
700	1		_aHorngren, Charles T., _d1926-2011.
700	1		_aHorngren, Charles T., _d1926-2011. _tCost accounting.
856	4	1	_3Table of contents only _uhttp://www.loc.gov/catdir/toc/ecip088/2008001681.html
942			_2ddc _cBK
999			_c8067 _d8067