000			02130nam a2200241Ia 4500
001			297709
005			20160527203438.0
008			100608s2009 nju 1 0 eng
010			_a2008001681
020			_a9780136126638 (casebound)
020			_a0136126634 (casebound)
049			_aArecibo Biblioteca _c145.00
092	0		_a658.15 _bH815c 2008
245	0	0	_aCost accounting : a managerial emphasis / Charles T. Horngren ... [et al.].
250			_a13th ed.
260			_aUpper Saddle River, NJ : Pearson Prentice Hall, c2009.
300			_axxvii, 870 p. : ill. (chiefly col.) ; 29 cm.
490		0	_aCharles T. Horngren series in accounting _972001 _2Local
504			_aIncludes bibliographical references (p. 832-835) and indexes.
505	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.
650	0	0	_aCost accounting _981242 _2Local
700	1	0	_aHorngren, Charles T., _96040 _2LEMB
999			_c216790 _d216790