000 01857nam a22002057a 4500
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020 _a0131847147
040 _aZET-Ke
050 _aHF5687.C8
_b.H59 2012
100 _aHorngren, Charles T.
_9532
245 _aCost Accounting :
_bA Managerial Emphasis /
_cCharles T. Horngren, Charles Foster and Srikant M. Datar.
250 _a14th ed.
_bStudent Solutions Manual
260 _aNew Jersey :
_bPrentice Hall,
_c2012.
300 _a892p. ;
_c23 cm.
505 _aThe manager and the management accounting -- An introduction to cost terms and purposes -- Cost-volume-profit analysis -- 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 scraps -- 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.
650 _aCost Accounting
_939
700 _aFoster, George.
_9533
700 _aDatar, Srikant M.
_9534
942 _2lcc
_cBK
_hHF5687
_kHF5687.C8
_m.H59 2012
_01