TY  - BOOK
AU  - Horngren, Charles T.,
TI  - Cost accounting: a managerial emphasis 
T2  - Charles T. Horngren series in accounting
SN  - 9780136126638 (casebound)
AV  - HF5686.C8 H59 2009
U1  - 658.1511 22
PY  - 2009///
CY  - Upper Saddle River, NJ
PB  - Pearson Prentice Hall
KW  - Cost accounting
N1  - Includes bibliographical references (p. 832-835); 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
ER  -