TY  - BOOK
AU  - Horngren, Charles T.
AU  - Foster, George.
AU  - Datar, Srikant M.
TI  - Cost Accounting: A Managerial Emphasis 
SN  - 0131847147
AV  - HF5687.C8 .H59 1997
PY  - 1997///
CY  - New Jersey
PB  - Prentice Hall
KW  - Cost Accounting
N1  - The accountant's role in the organization -- An introduction to cost terms and purposes -- Cost-volume-profit relationships -- Costing systems and activity-based costing -- Master budget and responsibility control -- Flexible budgets, variance, and management control -- Income effects of alternative inventory-costing methods -- Determining how costs behave -- Relevant revenues, relevant costs, and the decision process -- Pricing decisions, product profitability decisions, and cost management -- Cost allocation -- Revenues, revenue variances, and customer profitability analysis -- Process costing systems -- Spoilage, reworked units, and scrap -- Cost management: Quality, time, and the theory of constraints -- Operation costing, just-in-time systems, and back flush costing --  Inventory management and just-in-time --Capital budgeting and cost analysis -- Measuring input mix, yield, and productivity -- Control systems, decentralization, transfer pricing, and multinational considerations -- Systems choice: Performance measurement and compensation
ER  -