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003			OSt
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008			180604b xxu||||| |||| 00| 0 eng d
020			_a0131796550
040			_aUMI _cUMI _dUMI
082	0		_a657.42 _221 _bHOR
100	1		_aHorngren, Charles T., _d1926- _93944
245	1	0	_aCost accounting : _ba managerial emphasis / _cCharles T. Horngren.
250			_a5th ed.
260			_aEnglewood Cliffs, N.J. : _bPrentice-Hall, _cc1982.
300			_axxiv, 997 p. : _bill. ; _c24 cm.
500			_aTable of Contents Cost Accounting Fundamentals The Accountant's Role in the Organization An Introduction to Cost Terms and Purposes Cost-Volume-Profit Relationships Costing Systems and Activity-Based Costing I: Service and Merchandising Applications Costing Systems and Activity-Based Costing II: Manufacturing Applications Tools For Planning And Control Master Budget and Responsibility Accounting Flexible Budgets, Variances, and Management Control I Flexible Budgets, Variances, and Management Control II Income Effects of Alternative Inventory-Costing Methods Cost Information For Decisions Determining How Costs Behave Relevant Revenues, Relevant Costs, and the Decision Process Pricing Decisions, Product Profitability Decisions, and Cost Management Cost Allocation And Revenues Cost Allocation I Cost Allocation II Cost Allocation: Joint Products and Byproducts Revenues, Revenue Variances, and Customer-Profitability Analysis Process Costing Systems Quality and JIT Spoilage, Reworked Units, and Scrap Cost Management: Quality, Time, and the Theory of Constraints Operation Costing, Just-in-Time Systems, and Backflush Costing Inventory Management and Just-in-Time Systems Capital Budgeting Capital Budgeting and Cost Analysis Capital Budgeting: A Closer Look Management Control Systems Measuring Input Mix, Yield, and Productivity Control Systems, Decentralization, Transfer Pricing and Multinational Considerations Systems Choice: Performance Measurement and Compensation
504			_aIncludes bibliographies and index.
650		0	_aCost accounting. _93945
650		0	_aCosts, Industrial. _93946
942			_2ddc _cBK
999			_c3387 _d3387