000			01618nam a22001697a 4500
008			120612t xxu||||| |||| 00| 0 eng d
020			_a0130391425
050			_aHF5686.C8 C671
100			_aHorngren, Charles T.
245			_aCost accounting : a managerial emphasis. / _cCharles T. Horngren
260			_aToronto: _bPrentice - Hall, _c2004.
300			_aiv, 24-36 p.: _c28cm.
505			_aContents: 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.
700			_aCharles T. Horngren
700			_aGeorge Foster
942			_2lcc _cBK
999			_c1262 _d8762