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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>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">New Jersey</placeTerm>
    </place>
    <publisher>Prentice Hall</publisher>
    <dateIssued>c2004</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>xxiv, 909 + various pagings: ill.; 28cm.</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 budgetand responsibility accounting -- Flexible budgets, variances, and management control: I -- Flexible budgets, variances, and management control: II -- Income effects of alternative inventory costing methods -- Cost information for decisions -- Determining how costs behave -- Decision making and relevant information -- Pricing decisions, product profitability decisions, and cost management -- Strategy, balanced scorcard, strategic profitability analysis -- Cost allocation and revenues -- Cost allocation -- Cost allocation: joint proceducts and byproducts -- Revenues, sales variances, and customer profitability analysis -- Process costing --Quality and jit -- Spoilage, rework, and scrap -- Cost management: quality, time, and the theory of constraints -- Inventory management, just-in-time, and backflush costing -- Capital budgeting -- Capital budgeting and cost analysis -- Capital budgeting: a closer look -- Management control systems -- Management control systems, tranfer pricing, and multinational considerations -- Performance measurement, compensation, and multinational considerations -- Appendix A: notes on compound interest interest tables -- Appendix B: cost accounting in professional examinations.</tableOfContents>
  <note type="statement of responsibility">Charles T. Horngren et al...</note>
  <note>Includes index.</note>
  <subject>
    <name type="personal">
      <namePart>Foster, George</namePart>
    </name>
  </subject>
  <subject>
    <name type="personal">
      <namePart>Datar, Srikant M</namePart>
    </name>
  </subject>
  <subject>
    <name type="personal">
      <namePart>Teall, Howard D</namePart>
    </name>
  </subject>
  <classification authority="lcc">HF5686.C8 C67</classification>
  <identifier type="isbn">0130391425</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">120618</recordCreationDate>
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