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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>
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  </name>
  <name type="personal">
    <namePart>Charles T. Horngren</namePart>
  </name>
  <name type="personal">
    <namePart>George Foster</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Toronto</placeTerm>
    </place>
    <publisher>Prentice - Hall</publisher>
    <dateIssued>2004</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>iv, 24-36 p.: 28cm.</extent>
  </physicalDescription>
  <tableOfContents>Contents: The Accountant's role in the organization -- An Introduction of cost terms and purposes -- Costs- volume - profit analysis -- Job costing -- Activity-based costing and activity-based management -- Master budget and responsibility accounting -- Flexible budgets, variances and management control I -- Flexible budgets, variances and management control II -- Income effects of alternative inventory costing methods -- Determining how costs behave -- Decision making and relevant information -- Pricing decisions, products profitability decisions, and cost management -- Strategy, balanced scorecard, and strategic profitability analysis -- Cost allocation -- Cost allocation: Joint products by-products -- Revenues, sales variances and customers profitability analysis -- Process costing -- Spoilage, rework and scrap -- Cost management : quality, time and the theory of constraints -- Inventory management, just-in-time, and backflush costing -- Capital budgeting : a closer look -- Management control systems, transfer pricing, and multinational considerations -- Performance measurement, compensation, multinational considerations.</tableOfContents>
  <note type="statement of responsibility">Charles T. Horngren</note>
  <classification authority="lcc">HF5686.C8 C671</classification>
  <identifier type="isbn">0130391425</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">120612</recordCreationDate>
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