TY  - BOOK
AU  - Horngren, Charles T.
AU  - Charles T. Horngren 
AU  - George Foster
TI  - Cost accounting : a managerial emphasis.
SN  - 0130391425
AV  - HF5686.C8 C671 
PY  - 2004///
CY  - Toronto
PB  - Prentice - Hall
N1  - Contents: The Accountant's role in the organization -- An Introduction of cost terms and purposes -- Costs- volume - profit analysis -- Job costing -- Activity-based costing and activity-based management -- Master budget and responsibility accounting -- Flexible budgets, variances and management control I -- Flexible budgets, variances and management control II -- Income effects of alternative inventory costing methods -- Determining how costs behave -- Decision making and relevant information -- Pricing decisions, products profitability decisions, and cost management -- Strategy, balanced scorecard, and strategic profitability analysis -- Cost allocation -- Cost allocation: Joint products by-products -- Revenues, sales variances and customers profitability analysis -- Process costing -- Spoilage, rework and scrap -- Cost management : quality, time and the theory of constraints -- Inventory management, just-in-time, and backflush costing -- Capital budgeting : a closer look -- Management control systems, transfer pricing, and multinational considerations -- Performance measurement, compensation, multinational considerations
ER  -