01852pam a2200253 a 4500001000800000005001700008008004100025010001700066020002800083020004200111040001800153050002000171082001600191100002300207245010600230250001200336260007400348300003700422500006000459504005100519505098100570650002101551700002601572343298320210414113958.0910627s1992    maua     b    001 0 eng    a   91025626   a0538821744 (alk. paper)  a0534972519(International student ed.)  aDLCcDLCdDLC00aHF5686.C8.L595 00a657/.422201 aHirsch, Maurice L.10aCost accounting: accumulation, analysis, and use. /cMaurice L. Hirsch, Jr. and Joseph G. Louderback.  a3rd ed.  aCincinnati, Ohio :bCollege Division, South-Western Pub. Co.,cc1992.  axxiii, 1064 p. :bill. ;c24 cm.  aLouderback's name appears first on the earlier edition.  aIncludes bibliographical references and index.  aContents: Cost accounting for planning and decision making: Introduction -- Cost - volume - profit relationship and analysis -- Cost anaysis and forecasting -- Product costing: Costing of products: two needs -- Product costing: financial accounting -- Standard costs and variances -- Standard costing -- Variables costing: Managerial accounting for planning and decision making -- Allocation _ support departments -- Allocation: joint products -- Tactical decision making -- Capital budgeting decisions -- Capital asset acquisitions - advanced considerations -- Budgeting: analytical and technical aspects -- Divisional performance evluation : Decentralization: Operational control --Transfer pricing -- Performance analysis -- Keys areas for further study: Operational control - inventories -- Variance investigation and reporting -- The Learning effect -- Appendix A: Tables -- Appendix B: Guidelines for case and memorandum preparation --  Appendix C: Selected references.  0aCost accounting.1 aLouderback, Joseph G.