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    <subfield code="a">Hirsch, Maurice L.</subfield>
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    <subfield code="a">Cost accounting: accumulation, analysis, and use. /</subfield>
    <subfield code="c">Maurice L. Hirsch, Jr. and Joseph G. Louderback.</subfield>
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    <subfield code="a">3rd ed.</subfield>
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    <subfield code="a">Contents: 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. </subfield>
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