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020 _a8120335646
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_bstaff
_c201210260014
_d staff
_c200907300246
_d staff
_y 200907300245
_z staff
050 _a657.42
_bHOR
082 _a657.42
_bHOR [ Shelf 40 ]
245 _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.
440 _aCharles T. Horngren series in accounting
504 _aIncludes bibliographical references (p. 832-835) and indexes.
505 _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 _aCost accounting.
700 _aHorngren, Charles T.,
_d 1926-
991 _aVIRTUA40
991 _aVTLSSORT0080*0200*0500*0820*2450*2500*2600*3000*4400*5040*5050*6500*7000*9992
909 _a609
999 _c602
_d602