TY - BOOK AU - Hirsch,Maurice L. AU - Louderback,Joseph G. TI - Cost accounting: accumulation, analysis, and use. SN - 0538821744 (alk. paper) AV - HF5686.C8.L595 U1 - 657/.42 20 PY - 1992/// CY - Cincinnati, Ohio PB - College Division, South-Western Pub. Co. KW - Cost accounting N1 - Louderback's name appears first on the earlier edition; Includes bibliographical references and index; Contents: Cost accounting for planning and decision making: Introduction -- Cost - volume - profit relationship and analysis -- Cost anaysis and forecasting -- Product costing: Costing of products: two needs -- Product costing: financial accounting -- Standard costs and variances -- Standard costing -- Variables costing: Managerial accounting for planning and decision making -- Allocation _ support departments -- Allocation: joint products -- Tactical decision making -- Capital budgeting decisions -- Capital asset acquisitions - advanced considerations -- Budgeting: analytical and technical aspects -- Divisional performance evluation : Decentralization: Operational control --Transfer pricing -- Performance analysis -- Keys areas for further study: Operational control - inventories -- Variance investigation and reporting -- The Learning effect -- Appendix A: Tables -- Appendix B: Guidelines for case and memorandum preparation -- Appendix C: Selected references. ER -