<?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>01999nam a22002057a 4500</leader>
  <controlfield tag="008">120606t        xxu||||| |||| 00| 0 eng d</controlfield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">9788120329096</subfield>
  </datafield>
  <datafield tag="050" ind1=" " ind2=" ">
    <subfield code="a">HF5686.C8.H59</subfield>
  </datafield>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Horngren, Charles T.</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Cost accounting: a managerial emphasis. /</subfield>
    <subfield code="c">Charles T. Horngren, Srikant M. Datar and George Foster.</subfield>
  </datafield>
  <datafield tag="250" ind1=" " ind2=" ">
    <subfield code="a">12th ed.</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">New York:</subfield>
    <subfield code="b">Prentice Hall,</subfield>
    <subfield code="c">2006.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">xxvii, 868 p.:</subfield>
    <subfield code="b">ill.;</subfield>
    <subfield code="c">27cm.</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
    <subfield code="a">Includes index</subfield>
  </datafield>
  <datafield tag="505" ind1=" " ind2=" ">
    <subfield code="a">Contents: Cost accounting fundamentals -- 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 -- Tools for planning and control -- 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 -- Cost information for decisions -- Determining how costs behave -- Decision making and relevant information -- Pricing decisions and cost management -- Cost allocation and revenues -- 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 -- Quality and JIT -- Spoilage, rework, and scrap -- Balanced scorecard: quality, time, and theory of constraints -- Inventory management, just-in-time, and backflush costing -- Investment decisions and management control systems -- Capital budgeting and cost analysis -- Management control systems, transfer pricing, and multinational considerations -- Performance measurement, compensation, and multinational considerations.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="b">Cost accounting. </subfield>
  </datafield>
  <datafield tag="700" ind1=" " ind2=" ">
    <subfield code="a">Datar, Srikant M.</subfield>
  </datafield>
  <datafield tag="700" ind1=" " ind2=" ">
    <subfield code="a">Foster, George</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">1114</subfield>
    <subfield code="d">8614</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">2012-06-06</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">HF5686.C8.H59</subfield>
    <subfield code="p">3004/12</subfield>
    <subfield code="r">2012-06-06 00:00:00</subfield>
    <subfield code="t">1</subfield>
    <subfield code="w">2012-06-06</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">2012-06-06</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">HF5686.C8.H591</subfield>
    <subfield code="p">3005/12</subfield>
    <subfield code="r">2012-06-06 00:00:00</subfield>
    <subfield code="t">2</subfield>
    <subfield code="w">2012-06-06</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">2012-06-06</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">HF5686.C8.H592</subfield>
    <subfield code="p">3006/12</subfield>
    <subfield code="r">2012-06-06 00:00:00</subfield>
    <subfield code="t">3</subfield>
    <subfield code="w">2012-06-06</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">2012-06-06</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">HF5686.C8.H593</subfield>
    <subfield code="p">3007/12</subfield>
    <subfield code="r">2012-06-06 00:00:00</subfield>
    <subfield code="t">4</subfield>
    <subfield code="w">2012-06-06</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">2012-06-06</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">HF5686.C8.H594</subfield>
    <subfield code="p">3008/12</subfield>
    <subfield code="r">2012-06-06 00:00:00</subfield>
    <subfield code="t">5</subfield>
    <subfield code="w">2012-06-06</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
</record>
