000			02124nam a2200265 a 4500
001			15141408
008			090602s1994 njua b 001 0 eng d
010			_a 2008001681
020			_a8120308875
040			_aDLC _cDLC _dYDX _dBAKER _dBTCTA _dYDXCP _dDLC
082	0	0	_a658.15/11 _220
100	1		_aHorngren, Charles T., _d1926-
245	0	0	_aCost accounting : _ba managerial emphasis / _cCharles T. Horngren ... [et al.].
250			_a8th ed.
260			_aUpper Saddle River, NJ, _aNew Delhi : _bPearson Prentice Hall, _cc1994.
300			_axx, 969 p. : _bill. ; _c29 cm.
490		0	_aCharles T. Horngren series in accounting
504			_aIncludes bibliographical references (p. 925-926) 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.
700	1		_aFoster, George
700	1		_eDatar, Srikant M.
942	0	0	_01
999			_c1420 _d1420