000			02357cam a2200337 a 4500
999			_c2311 _d2311
001			190876955
003			OCoLC
005			20181216102328.0
008			080114s2009 njua b 001 0 eng
010			_a2008001681
020			_a9780136126638 (casebound)
020			_a0136126634 (casebound)
035			_a.b65968219
040			_aDLC _cDLC _dYDX _dBAKER _dBTCTA _dYDXCP _dOCLCG _dJED _dUtOrBLW
049			_aOSUU
050	0	0	_aHF5686.C8 _bH59 2009
050	0	0	_aHF5686.C8 _bH59 2009
082	0	0	_a658.1511 _222
100			_aHorngren, Charles T., _d1926-
245	0	0	_aCost accounting : _ba managerial emphasis / _cCharles T. Horngren ... [et al.]
250			_a13th ed
260			_aUpper Saddle River, NJ : _bPearson Prentice Hall, _cc2009
300			_axxvii, 870 p. : _bill. (chiefly col.) ; _c29 cm
490	1		_aCharles T. Horngren series in accounting
504			_aIncludes bibliographical references (p. 832-835).
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
830		0	_aCharles T. Horngren series in accounting
942			_2ddc _cBK