000			01743nam a22002057a 4500
999			_c3084 _d3084
008			120322t xxu||||| |||| 00| 0 eng d
020			_a0131847147
040			_aZET-Ke
050			_aHF5687.C8 _b.H59 1997
100			_aHorngren, Charles T. _9532
245			_aCost Accounting : _bA Managerial Emphasis / _cCharles T. Horngren, Charles Foster and Srikant M. Datar.
250			_a9th ed. _bStudent Solutions Manual
260			_aNew Jersey : _bPrentice Hall, _c1997.
300			_ap. ; _c23 cm.
505			_aThe 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.
650			_aCost Accounting _939
700			_aFoster, George. _9533
700			_aDatar, Srikant M. _9534
942			_2lcc _cBK _hHF5687.C8 _kHF5687.C8 _m.H59 1997 _03