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  <titleInfo>
    <title>Cost accounting: accumulation, analysis, and use</title>
  </titleInfo>
  <name type="personal">
    <namePart>Hirsch, Maurice L.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Louderback, Joseph G.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <genre authority="marc">bibliography</genre>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">mau</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Cincinnati, Ohio</placeTerm>
    </place>
    <publisher>College Division, South-Western Pub. Co.</publisher>
    <dateIssued>c1992</dateIssued>
    <dateIssued encoding="marc">1992</dateIssued>
    <edition>3rd ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxiii, 1064 p. : ill. ; 24 cm.</extent>
  </physicalDescription>
  <tableOfContents>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. </tableOfContents>
  <note type="statement of responsibility">Maurice L. Hirsch, Jr. and Joseph G. Louderback.</note>
  <note>Louderback's name appears first on the earlier edition.</note>
  <note>Includes bibliographical references and index.</note>
  <subject authority="lcsh">
    <topic>Cost accounting</topic>
  </subject>
  <classification authority="lcc">HF5686.C8.L595 </classification>
  <classification authority="ddc" edition="20">657/.42</classification>
  <identifier type="isbn">0538821744 (alk. paper)</identifier>
  <identifier type="isbn">0534972519(International student ed.)</identifier>
  <identifier type="lccn">91025626</identifier>
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    <recordCreationDate encoding="marc">910627</recordCreationDate>
    <recordChangeDate encoding="iso8601">20210414113958.0</recordChangeDate>
    <recordIdentifier>3432983</recordIdentifier>
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