000			02917cam a2200397 i 4500
001			13759210
005			20230524121343.0
008			041022s2006 njua b 001 0 eng d
010			_a 2004061743
020			_a0131495380 _qhardback
020			_a9780131495388 _qhardback
035			_a(OCoLC)ocm56840316
040			_aDLC _beng _cDLC _dYDX _dBAKER _dNLGGC _dDLC _dEG-CaTKH _erda
042			_apcc
050	0	0	_aHF5686.C8 _bH59 2006
082	0	0	_a658.1511 HO.C 2006 _223
084			_a85.25 _2bcl
100	1		_aHorngren, Charles T., _d1926-2011, _eauthor.
245	1	0	_aCost accounting : _ba managerial emphasis / _cCharles T. Horngren, Srikant M. Datar, George Foster.
250			_aTwelfth edition.
264		1	_aUpper Saddle River, NJ : _bPearson Prentice Hall, _c2006.
300			_axxviii, 868 pages. : _billustrations (some color) ; _c29 cm.
336			_atext _btxt _2rdacontent
337			_aunmediated _bn _2rdamedia
338			_avolume _bnc _2rdacarrier
504			_aIncludes bibliographical references (pages 829-831) and indexes.
505			_apt. 1. 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 -- pt. 2. 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 -- pt. 3 Cost information for decisions -- Determining how costs behave -- Decision making and relevant information -- Pricing decisions and cost management -- pt. 4. Cost allocation and revenues -- Strategy, balanced scorecard, and strategic profitability analysis -- Cost allocation, customer-profitability analysis, and sales-variance analysis -- pt. 5. Quality and JIT -- Allocation of support-department costs, common costs, and revenues -- 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 backflush costing -- pt. 6. 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		0	_aCost accounting.
700	1		_aDatar, Srikant M., _eauthor.
700	1		_aFoster, George., _eauthor.
906			_a7 _bcbc _corignew _d1 _eocip _f20 _gy-gencatlg
942			_2ddc _cBK
998			_aYomna Nassar _bP _d20220804
998			_amona.romia _bR _d20220807
999			_c1087 _d1087