02454am aa2000313a 44500 1/52321 080114s2009 njua b 001 0 eng 2008001681 0136126634 (casebound) 9780136126638 (casebound) (OCoLC)190876955 (OCoLC)176915238 (OCoLC)ocn190876955 DLC DLC YDX BAKER BTCTA YDXCP DLC HF5686.C8 H59 2009 658.15/11 22 Horngren, Charles T., 1926- Cost accounting : a managerial emphasis / Charles T. Horngren, Srikant M. Datar, Madhav V. Rajan 13th ed. Upper Saddle River, NJ : Pearson Prentice Hall, c2009. xxvii, 870 p. : ill. (chiefly col.) ; 29 cm. Charles T. Horngren series in accounting Rev. ed. of: Cost accounting : a managerial emphasis / Charles T. Horngren, Srikant M. Datar, George Foster. 12th ed. Includes bibliographical references (p. 832-835) and indexes. The accountant's role in the organization -- An introduction to cost terms and purposes -- Cost-volume-profit analysis -- Job costing -- 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 scrap -- 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 -- Performance measurement, compensation, and multinational considerations. Cost accounting. Managerial accounting. Datar, Srikant M. Rajan, Madhav V. GEORGE