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  <titleInfo>
    <title>Cost accounting</title>
    <subTitle>a managerial emphasis</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Horngren, Charles T.</namePart>
    <namePart type="date">1926-</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Foster, George</namePart>
  </name>
  <name type="personal">
    <namePart/>
    <role>
      <roleTerm type="text">Datar, Srikant M.</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <genre authority="marc">bibliography</genre>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">nju</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Upper Saddle River, NJ</placeTerm>
    </place>
    <place>
      <placeTerm type="text">New Delhi</placeTerm>
    </place>
    <publisher>Pearson Prentice Hall</publisher>
    <dateIssued>c1994</dateIssued>
    <dateIssued encoding="marc">1994</dateIssued>
    <edition>8th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xx, 969 p. : ill. ; 29 cm.</extent>
  </physicalDescription>
  <tableOfContents>The 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.</tableOfContents>
  <note type="statement of responsibility">Charles T. Horngren ... [et al.].</note>
  <note>Includes bibliographical references (p. 925-926) and indexes.</note>
  <subject authority="lcsh">
    <topic>Cost accounting</topic>
  </subject>
  <classification authority="ddc" edition="20">658.15/11</classification>
  <identifier type="isbn">8120308875</identifier>
  <identifier type="lccn">2008001681</identifier>
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    <recordCreationDate encoding="marc">090602</recordCreationDate>
    <recordIdentifier>15141408</recordIdentifier>
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