TY - BOOK AU - Horngren,Charles T. AU - Horngren,Charles T. TI - Cost Accounting : A managerial emphasis: SN - 9780136126638 (casebound) AV - HF5686.C8 H59 2009 U1 - 657.42 HOR 22 PY - 2009/// CY - Upper Saddle River, NJ PB - Pearson Prentice Hall KW - Cost accounting N1 - Rev. ed. of: Cost accounting : a managerial emphasis / Charles T. Horngren, Srikant M. Datar, George Foster. 12th ed; Includes bibliographical references (p. 832-835) and indexes; 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 UR - http://www.loc.gov/catdir/toc/ecip088/2008001681.html ER -