02130nam a2200241Ia 4500 297709 20160527203438.0 100608s2009 nju 1 0 eng 2008001681 9780136126638 (casebound) 0136126634 (casebound) Arecibo Biblioteca 145.00 658.15 H815c 2008 Cost accounting : a managerial emphasis / Charles T. Horngren ... [et al.]. 13th ed. Upper Saddle River, NJ : Pearson Prentice Hall, c2009. xxvii, 870 p. : ill. (chiefly col.) ; 29 cm. Charles T. Horngren series in accounting 72001 Local Includes bibliographical references (p. 832-835) and indexes. The 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. Cost accounting 81242 Local Horngren, Charles T., 6040 LEMB 216790 216790 0 0 ddc 0 658_150000000000000_H815C_2008 0 abl 363142 1 1 17 2016-05-27 Univ. Books 145.00 449603 0 658.15 H815c 2008 60000010110853 2016-05-27 00:00:00 r:297709 6