000			01974nam a2200241Ia 4500
003			NULRC
005			20250520102648.0
008			250520s9999 xx 000 0 und d
020			_a9780133428704
040			_cNULRC
050			_aHF 5686.C8 .H67 2015
100			_aHorngren, Charles T. _eauthor
245		0	_aCost accounting : _ba managerial emphasis / _cCharles T. Horngren, Srikant M. Datar and Madhav V. Rajan
250			_aFifteenth Edition
260			_aBoston, Massachusetts : _bPearson, _cc2015
300			_axxi, 938 pages : _billustrations ; _c28 cm.
365			_bUSD197.94
504			_aIncludes index.
505			_a1 The Manager and Management Accounting -- 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, Direct-Cost Variances, and Management Control -- 8 Flexible Budgets, Overhead Cost Variances, and Management Control -- 9 Inventory Costing and Capacity Analysis -- 10 Determining How Costs Behave -- 11 Decision Making and Relevant Information -- 12 Strategy, Balanced Scorecard, and Strategic Profitability Analysis -- 13 Pricing Decisions and Cost Management -- 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 Balanced Scorecard: Quality and Time -- 20 Inventory Management, Just-in-Time, and Simplified Costing Methods -- 21 Capital Budgeting and Cost Analysis -- 22 Management Control Systems, Transfer Pricing, and Multinational Considerations -- 23 Performance Measurement, Compensation, and Multinational Considerations
650			_aCOST ACCOUNTING
700			_aDatar, Srikant M.;Rajan, Madhav V. _eco-author;co-author
942			_2lcc _cBK
999			_c12564 _d12564