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  <title>Cost accounting</title>
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  <namePart>Horngren, Charles T</namePart>
  <role>
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   <placeTerm type="text">Upper Saddle River</placeTerm>
   <publisher>Pearson Prentice Hall</publisher>
   <dateIssued>2006</dateIssued>
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  <languageTerm type="code">en</languageTerm>
  <languageTerm type="text">English</languageTerm>
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  <extent>xxviii, 820 p.: apps., gloss, exhibits, index ; 27</extent>
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 <note>Table of Contents&#13;
&#13;
Part 1. Cost Accounting Fundamentals&#13;
1. The Accountant’s Role in the Organization&#13;
2. An Introduction to Cost Terms and Purposes&#13;
3. Cost-Volume Profit Analysis&#13;
4. Job Costing&#13;
5. Activity-Based Costing and Activity-Based Management&#13;
&#13;
Part 2. Tools for Planning and Control&#13;
6. Master Budget and Responsibility Accounting&#13;
7. Flexible Budgets, Direct-Cost Variances, and Management Control&#13;
8. Flexible Budgets, Overhead-Cost Variances, and Management Control&#13;
9. Inventory Costing and Capacity Analysis&#13;
&#13;
Part 3. Cost Information for Decisions&#13;
10. Determining How Costs Behave&#13;
11. Decision-Making and Relevant Information&#13;
12. Pricing Decisions and Cost Management&#13;
&#13;
Part 4. Cost Allocation and Revenues&#13;
13. Strategy, Balanced Scorecard, and Strategic Profitability Analysis&#13;
14. Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis&#13;
15. Allocation of Support Department Costs, Common Costs and Revenues&#13;
16. Cost Allocation: Joint Products and Byproducts&#13;
17. Process Costing&#13;
&#13;
Part 5. Quality and JIT&#13;
18. Spoilage, Rework, and Scrap&#13;
19. Balanced Scorecard: Quality, Time, and the Theory of Constraints&#13;
20. Inventory Management, Just-in-Time, and Simplified Costing Methods&#13;
&#13;
Part 6. Investment Decisions and Management Control Systems&#13;
21. Capital Budgeting and Cost Analysis&#13;
22. Management Control Systems, Transfer Pricing, and Multinational Considerations&#13;
23. Performance Measurement, Compensation, and Multinational Considerations</note>
 <note type="statement of responsibility"></note>
 <subject authority="">
  <topic>Cost accounting</topic>
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 <subject authority="">
  <topic>Activity-based costing</topic>
 </subject>
 <subject authority="">
  <topic>Management accounting</topic>
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 <subject authority="">
  <topic>Activity-based management</topic>
 </subject>
 <subject authority="">
  <topic>Organizations</topic>
 </subject>
 <subject authority="">
  <topic>Control</topic>
 </subject>
 <subject authority="">
  <topic>Planning</topic>
 </subject>
 <subject authority="">
  <topic>Accountants</topic>
 </subject>
 <subject authority="">
  <topic>Management control</topic>
 </subject>
 <subject authority="">
  <topic>Investment</topic>
 </subject>
 <subject authority="">
  <topic>textbooksab</topic>
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 <classification>ELBB</classification>
 <identifier type="isbn">0131968521</identifier>
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