000			02178cam a22002534a 4500
008			090831s2009 njua b 001 0 eng
010			_a2008001681
020			_a0131355589
035			_a(Sirsi) u2389
040			_aEG-CaNU _cEG-CaNU _dEG-CaNU
042			_ancode
082	0	0	_a658.1511 _2 22
245	0	0	_aCost accounting : _b a managerial emphasis / _c Charles T. Horngren ... [et al.].
250			_a13th ed.
260			_aUpper Saddle River, NJ : _b Pearson Prentice Hall, _c c2009.
300			_axxvii, 870 p. : _b ill. (chiefly col.) ; _c 29 cm.
490	0		_aCharles T. Horngren series in accounting
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. _9884
700	1		_aHorngren, Charles T., _d 1926- _91230
596			_a1
999			_c1507 _d1507