02201nam a2200277 a 450000100090000000800410000901000170005002000300006702000270009702000180012404000540014208200180019624500820021425000130029626000740030930000290038349000450041250400530045750512730051065000210178370000330180470000220183770000200185970000190187970000250189815141408100215s2009    njua     b    001 0 eng d  a\\2008001681  a9780136126638 (casebound)  a0136126634 (casebound)  a9788131725535  aDLCcDLCdYDXdBAKERdBTCTAdYDXCPdDLCdBD-DhAAL00a658.15/1122200aCost accounting :ba managerial emphasis /cCharles T. Horngren ... [et al.].  a13th ed.  aUpper Saddle River, NJ ;aNew Delhi :bPearson Prentice Hall ,c2009.  a896 p. :bill. ;c28 cm.0 aCharles T. Horngren series in accounting  aIncludes bibliographical references and indexes.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. 0aCost accounting.1 aHorngren, Charles T.,d1926-1 aDatar, Srikant M.1 aFoster, George.1 aRajan, Madhav.1 aIttner, Christopher.