02318nam a2200277 a 4500 15141408 090602s1994 njua b 001 0 eng d 2008001681 8120308875 DLC DLC YDX BAKER BTCTA YDXCP DLC 658.15/11 20 Horngren, Charles T., 1926- Cost accounting : a managerial emphasis / Charles T. Horngren ... [et al.]. 8th ed. Upper Saddle River, NJ, New Delhi : Pearson Prentice Hall, c1994. xx, 969 p. : ill. ; 29 cm. Charles T. Horngren series in accounting Includes bibliographical references (p. 925-926) and indexes. 00006019 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. Cost accounting. Foster, George Datar, Srikant M. 1 1420 1420 0 0 ddc 0 658_151100000000000_HOR_1994 0 1298 BRACUL BRACUL GEN 2009-06-25 500.00 6 67 658.1511 HOR 3010006019 2019-05-05 2019-01-22 1 1000.00 2009-06-25 BK