000			01999nam a22002057a 4500
008			120606t xxu||||| |||| 00| 0 eng d
020			_a9788120329096
050			_aHF5686.C8.H59
100			_aHorngren, Charles T.
245			_aCost accounting: a managerial emphasis. / _cCharles T. Horngren, Srikant M. Datar and George Foster.
250			_a12th ed.
260			_aNew York: _bPrentice Hall, _c2006.
300			_axxvii, 868 p.: _bill.; _c27cm.
500			_aIncludes index
505			_aContents: 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.
650			_bCost accounting.
700			_aDatar, Srikant M.
700			_aFoster, George
942			_2lcc _cBK
999			_c1114 _d8614