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  <titleInfo>
    <title>Cost accounting: a managerial emphasis</title>
  </titleInfo>
  <name type="personal">
    <namePart>Horngren, Charles T.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Datar, Srikant M.</namePart>
  </name>
  <name type="personal">
    <namePart>Foster, George</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">New York</placeTerm>
    </place>
    <publisher>Prentice Hall</publisher>
    <dateIssued>2006</dateIssued>
    <edition>12th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxvii, 868 p.: ill.; 27cm.</extent>
  </physicalDescription>
  <tableOfContents>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.</tableOfContents>
  <note type="statement of responsibility">Charles T. Horngren, Srikant M. Datar and George Foster.</note>
  <note>Includes index</note>
  <subject>
    <topic>Cost accounting</topic>
  </subject>
  <classification authority="lcc">HF5686.C8.H59</classification>
  <identifier type="isbn">9788120329096</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">120606</recordCreationDate>
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