02001nam a2200205Ia 450000100070000000500170000700800410002401000150006502000300008002000270011024500800013725000130021726000590023030000490028949000520033850400660039050512800045665000270173670000320176329770920160527203438.0100608s2009    nju             1 0 eng    a2008001681  a9780136126638 (casebound)  a0136126634 (casebound)00aCost accounting : a managerial emphasis / Charles T. Horngren ... [et al.].  a13th ed.  aUpper Saddle River, NJ : Pearson Prentice Hall, c2009.  axxvii, 870 p. : ill. (chiefly col.) ; 29 cm. 0aCharles T. Horngren series in accounting2Local  aIncludes bibliographical references (p. 832-835) and indexes.0 aThe accountant<U+2019>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 -- 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 -- Determining how costs behave -- Decision making and relevant information -- Pricing decisions and cost management -- 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 -- Spoilage, rework, and scrap -- Balanced scorecard : quality, time, and the theory of constraints -- Inventory management, just-in-time, and simplified costing methods -- Capital budgeting and cost analysis -- Management control systems, transfer pricing, and multinational -- Considerations -- Performance measurement, compensation, and multinational considerations -- Performance measurement, compensation, and multinational considerations.00aCost accounting2Local10aHorngren, Charles T.,2LEMB