<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>01643nam a22002057a 4500</leader>
  <controlfield tag="005">20230928132142.0</controlfield>
  <controlfield tag="008">230928b           ||||| |||| 00| 0 eng d</controlfield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">9780131273078</subfield>
  </datafield>
  <datafield tag="050" ind1=" " ind2=" ">
    <subfield code="a">HF5686.C8 H67(13e)</subfield>
  </datafield>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="9">Horngren, Charles T.</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Introduction to management accounting /</subfield>
    <subfield code="c">Charles T. Horngren ... [et al.]</subfield>
  </datafield>
  <datafield tag="250" ind1=" " ind2=" ">
    <subfield code="a">13th ed.</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Upper Saddle River :</subfield>
    <subfield code="b">Pearson Education Inc.,</subfield>
    <subfield code="c">2005.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">xviii, 824 p. :</subfield>
    <subfield code="b">ill. ;</subfield>
    <subfield code="c">28 cm.</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
    <subfield code="a">Includes appendix, glossary and index.</subfield>
  </datafield>
  <datafield tag="505" ind1=" " ind2=" ">
    <subfield code="a">Contents: Part 1: Focus on decision making: Managerial accounting and the business organization -- Introduction to cost behavior and cost-volume relationships -- Measurement of cost behavior -- Cost management systems and activity-based costing -- Relevant information and decision making: marketing decisions -- Relevant information and decision making: production decisions -- Part 2: Accounting for planning and control: The master budget -- Flexible budgets and variance analysis -- Management control systems and responsibility accounting -- Management control in decentralized organizations -- Part 3: Capital Budgeting: Capital budgeting -- Part 4: Product costing: Cost allocation -- Accounting for overhead costs -- Job-costing and process-costing systems -- Part 5: Basic financial accounting: Basic accounting: concepts, techniques, and conventions -- Understanding corporate annual reports: basic financial statements -- Understanding and analyzing consolidated financial statements.</subfield>
  </datafield>
  <datafield tag="700" ind1=" " ind2=" ">
    <subfield code="a">Sundem, Gary L.</subfield>
    <subfield code="9">2440</subfield>
  </datafield>
  <datafield tag="700" ind1=" " ind2=" ">
    <subfield code="a">Stratton, William O.</subfield>
    <subfield code="9">2441</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="2">lcc</subfield>
    <subfield code="c">BK</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">10068</subfield>
    <subfield code="d">17568</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">lcc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">WIUC-1</subfield>
    <subfield code="b">WIUC-1</subfield>
    <subfield code="c">GEN</subfield>
    <subfield code="d">2023-09-28</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">HF5686.C8 H67(13e)</subfield>
    <subfield code="p">9423/124/23</subfield>
    <subfield code="r">2023-09-28 00:00:00</subfield>
    <subfield code="t">1</subfield>
    <subfield code="w">2023-09-28</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">lcc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">WIUC-1</subfield>
    <subfield code="b">WIUC-1</subfield>
    <subfield code="c">GEN</subfield>
    <subfield code="d">2023-09-28</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">HF5686.C8 H671(13e)</subfield>
    <subfield code="p">9424/125/23</subfield>
    <subfield code="r">2023-09-28 00:00:00</subfield>
    <subfield code="t">2</subfield>
    <subfield code="w">2023-09-28</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
</record>
