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050	0	0	_aHF5686.C8 _bH59 1997
100	1		_aHorngren, Charles T., _d1926- _91485
245	1	0	_aCost accounting : _ba managerial emphasis / _cCharles T. Horngren, George Foster, Srikant M. Datar.
250			_a9th ed.
260			_aUpper Saddle River, NJ : _bPrentice Hall, _cc1997.
440		0	_aPrentice Hall series in accounting _911580
504			_aIncludes bibliographical references (p. 974-976) and indexes.
505			_a. COST ACCOUNTING FUNDAMENTALS. 1. The Accountant's Role in the Organization. 2. An Introduction to Cost Terms and Purposes. 3. Cost-Volume-Profit Relationships. 4. Costing Systems and Activity-Based Costing I: Service and Merchandising Applications. 5. Costing Systems and Activity-Based Costing II: Manufacturing Applications. II. TOOLS FOR PLANNING AND CONTROL. 6. Master Budget and Responsibility Accounting. 7. Flexible Budgets, Variances, and Management Control I. 8. Flexible Budgets, Variances, and Management Control II. 9. Income Effects of Alternative Inventory-Costing Methods. III. COST INFORMATION FOR DECISIONS. 10. Determining How Costs Behave. 11. Relevant Revenues, Relevant Costs, and the Decision Process. 12. Pricing Decisions, Product Profitability Decisions, and Cost Management. IV. COST ALLOCATION AND REVENUES. 13. Cost Allocation I. 14. Cost Allocation II. 15. Cost Allocation: Joint Products and Byproducts. 16. Revenues, Revenue Variances, and Customer-Profitability Analysis. 17. Process Costing Systems. V. QUALITY AND JIT. 18. Spoilage, Reworked Units, and Scrap. 19. Cost Management: Quality, Time, and the Theory of Constraints. 20. Operation Costing, Just-in-Time Systems, and Backflush Costing. 21. Inventory Management and Just-in-Time Systems. VI. CAPITAL BUDGETING. 22. Capital Budgeting and Cost Analysis. 23. Capital Budgeting: A Closer Look. VII. MANAGEMENT CONTROL SYSTEMS. 24. Measuring Input Mix, Yield, and Productivity. 25. Control Systems, Decentralization, Transfer Pricing and Multinational Considerations. 26. Systems Choice: Performance Measurement and Compensation.
520			_aThis market leader continues the basic theme of all previous editions: different costs for different purposes. Cost Accounting, Ninth Edition, goes beyond cost accounting procedures and also stresses concepts, analyses and using cost accounting as a management tool.
650		0	_aCost accounting. _9934
650		0	_aCosts, Industrial. _911581
700	1		_aFoster, George, _910691
700	1		_aDatar, Srikant M. _910690
942			_2lcc _n0 _cBK
999			_c4233 _d4233