<?xml version="1.0" encoding="UTF-8"?>
<mods xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.1" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
  <titleInfo>
    <title>Cost accounting</title>
    <subTitle>a managerial emphasis</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Horngren,Charles T.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Srikant M.Dater</namePart>
  </name>
  <name type="personal">
    <namePart>Madhav Rajan.</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">New jerser</placeTerm>
    </place>
    <publisher>Pearson</publisher>
    <dateIssued>2009</dateIssued>
    <edition>13th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>896pg.; ill, 28cm.</extent>
  </physicalDescription>
  <tableOfContents>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.</tableOfContents>
  <note type="statement of responsibility">Charles T.Horngre.</note>
  <note>Include Appendix,glossary and index</note>
  <classification authority="lcc">HF5686.C8H59</classification>
  <identifier type="isbn">9780131355583</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">140602</recordCreationDate>
  </recordInfo>
</mods>
