000			02166cam a2200253 a 4500
001			CY-PaNEU10007581
003			CY-PaNEU
005			20240801143810.0
008			101013s2009 njua b 001 0 eng
020			_a9780131355583
040			_aDLC _cDLC _dYDX _dBAKER _dBTCTA _dYDXCP _dOCLCG _dJED _dCY-PaNEU
050	1	0	_aHF5686.C8 _bH59 2009
245	0	0	_aCost accounting : _ba managerial emphasis / _cCharles T. Horngren ... [et al.]
250			_a13th ed.
260			_aUpper Saddle River, N.J. : _bPearson Prentice Hall, _cc2009.
300			_a896 p. : _bill. (chiefly col.) ; _c29 cm.
490	1		_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. _92888
700	1		_aHorngren, Charles T., _d1926- _92510
830		0	_aCharles T. Horngren series in accounting. _92509
942			_cBK
999			_c628 _d628