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  <titleInfo>
    <title>Cost accounting</title>
    <subTitle>a managerial emphasis</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Horngren, Charles T.</namePart>
    <namePart type="date">1926</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Datar, Srikant M.</namePart>
  </name>
  <name type="personal">
    <namePart>Rajan, Madhav V.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Boston</placeTerm>
    </place>
    <publisher>Pearson</publisher>
    <dateIssued>[2013]</dateIssued>
    <edition>14th edition.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>892 p. : ill., 28 cm.</extent>
  </physicalDescription>
  <tableOfContents>1. The manager and management accounting--
2. An introduction to cost terms and purposes--
3. Cost-volume- profit analysis--
4. Job costing--
5. Activity-based costing and activity-based management--
6. Master budget and responsibility accounting--
7. Flexible budgets, direct-cost variances, and management control--
8. Flexible budgets, overhead cost variances, and management control--
9. Inventory costing and capacity analysis---
10. Determining how costs behave--
11. Decision making and relevant information--
12. Pricing decisions and cost management--
13. Strategy, balanced scorecard, and strategic profitability analysis--
14. Cost allocation, customer-profitability analysis, and sales-variance analysis--
15. Allocation of support-department costs, common costs, and revenues--
16. Cost allocation: joint products and byproducts--
17. Process costing--
18. Spoilage, rework, and scrap--
19. Balanced scorecard: quality, time, and the theory of constraints--
20. Inventory management, just-in-time, and simplified costing methods--
21. Capital budgeting and cost analysis--
22. Management control systmes, transfer pricing, and multinational considerations--
Performance measurement, compensation, and multinational considerations.</tableOfContents>
  <note type="statement of responsibility">Horngren, Charles T.; Datar, Srikant M.; Rajan, Madhav V.</note>
  <note>Rev. ed. of: Cost accounting : a managerial emphasis / Charles T. Horngren ... [et al.]. 13th ed.
</note>
  <note>Pearson Horizon Editions.</note>
  <note>Includes bibliographical references and index.</note>
  <subject>
    <topic>Cost accounting</topic>
  </subject>
  <classification authority="lcc">HF5686.C8 H59 2013</classification>
  <identifier type="isbn">9780273779858</identifier>
  <identifier type="isbn">0273779850</identifier>
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    <recordCreationDate encoding="marc">160229</recordCreationDate>
    <recordChangeDate encoding="iso8601">20160229124521.0</recordChangeDate>
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