<?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>01608nam a22002057a 4500</leader>
  <controlfield tag="008">140602b        xxu||||| |||| 00| 0 eng d</controlfield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">9780131355583</subfield>
  </datafield>
  <datafield tag="050" ind1=" " ind2=" ">
    <subfield code="a">HF5686.C8H59</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:</subfield>
    <subfield code="b">a managerial emphasis/</subfield>
    <subfield code="c">Charles T.Horngre.</subfield>
  </datafield>
  <datafield tag="250" ind1=" " ind2=" ">
    <subfield code="a">13th ed.</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">New jerser.;</subfield>
    <subfield code="b">Pearson,</subfield>
    <subfield code="c">2009.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">896pg.;</subfield>
    <subfield code="b">ill,</subfield>
    <subfield code="c">28cm.</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
    <subfield code="a">Include Appendix,glossary and index</subfield>
  </datafield>
  <datafield tag="505" ind1=" " ind2=" ">
    <subfield code="a">Contents: The accountant's role in the organization -- An introduction to cost term and purposes -- Cost-volume-profit analysis -- Job costing -- Activity-based costing and activity-based management -- 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 -- Determining how cost behave -- Decision making and relevant information -- Pricing decisions and cost management -- Strategy, balanced scorecard,and strategic profitability analysis -- Cost allocation:joint products and byproducts -- Process costing -- Spoilage, rework,and scrap -- Balanced scorecard:quality, time and the theory of constraints -- Inventory management, just-in-time,and simplified costing methods -- Capital budgeting and cost analysis -- Management control systems,transfer pricing,and multinational considerations -- Performance measurement, compensation and multinational considerations.</subfield>
  </datafield>
  <datafield tag="700" ind1=" " ind2=" ">
    <subfield code="a">Srikant M.Dater</subfield>
  </datafield>
  <datafield tag="700" ind1=" " ind2=" ">
    <subfield code="a">Madhav Rajan.</subfield>
  </datafield>
  <datafield tag="700" ind1=" " ind2=" ">
    <subfield code="a">George Foster.</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">2916</subfield>
    <subfield code="d">10416</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">REF</subfield>
    <subfield code="d">2014-06-02</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">HF5686.C8H59</subfield>
    <subfield code="p">6534/12</subfield>
    <subfield code="r">2014-06-02 00:00:00</subfield>
    <subfield code="t">1</subfield>
    <subfield code="w">2014-06-02</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">REF</subfield>
    <subfield code="d">2014-06-02</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">HF5686.C8H591</subfield>
    <subfield code="p">6535/12</subfield>
    <subfield code="r">2014-06-02 00:00:00</subfield>
    <subfield code="t">2</subfield>
    <subfield code="w">2014-06-02</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
</record>
