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008 081206s1991 nju | 000 0 eng d
020 _a0131799460 (Internationaled.)
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_dvenkatrajand
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_zmusallam
050 _aHF5686
_b.C8 H59 1991
100 1 _aHorngren, Charles T.,
_d1926-
_91485
245 1 0 _aCost Accounting :
_bA Managerial Emphasis /
_cCharles T. Horngren, George Foster
250 _a7th ed
260 _aEnglewood Cliffs ;
_aLondon :
_bPrentice-Hall,
_cc1991
300 _axx, 964 p. ;
_c27 cm
440 0 _aPrentice-Hall series in accounting
_910626
500 _aIncludes index
505 _a1. The Accountant's Role in the Organization; 2. An Introduction to Cost Terms and Purposes; 3. Cost-Volume Profit Analysis; 4. Job Costing; 5. Activity-Based Costing and Activity-Based Management; 6. Master Budget and Responsibility Accounting; 7. Flexible Budgets, Variances, and Management Control: I 8. Flexible Budgets, Variances, and Management Control: II; 9. Inventory Costing and Capacity Analysis; 10. Determining How Costs Behave; 11. Decision Making and Relevant Information; 12. Pricing Decisions and Cost Management; 13. Strategy, Balanced Scorecard, and Strategic Profitability Analysis; 14. Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis; 15. Allocation of Support Department Costs, Common Costs and Revenues; 16. Cost Allocation: Joint Products and Byproducts; 17. Process Costing; 18. Spoilage Rework, and Scrap; 19. Quality, Time, and the Theory of Constraints; 20. Inventory Management, Just-in-Time, and Backflush Costing; 21. Capital Budgeting and Cost Analysis; 22. Management Control Systems, Transfer Pricing, and Multinational Considerations; 23. Performance Measurement, Compensation, and Multinational Considerations.
520 _aFor one/two term Junior/Senior-level courses in Cost/Management Accounting and also suitable for MBA level courses, this text embraces the basic theme of "different costs for different purposes." It reaches beyond cost accounting procedures to consider concepts, analyses, and management.
650 0 _aCost accounting
_9934
700 1 _aFoster, George,
_d1948-
_910693
942 _2lcc
_n0
_cBK
999 _c3835
_d3835