<?xml version="1.0" encoding="UTF-8"?>
<mods xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.1" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
  <titleInfo>
    <title>COST ACCOUNTING A MANAGERIAL EMPHASIS</title>
  </titleInfo>
  <name type="personal">
    <namePart>HORNGREN, CHARLES T, DATAR, SRIKANT M</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <publisher>PEARSON</publisher>
    <issuance>monographic</issuance>
  </originInfo>
  <subject>
    <topic>The Manager and Management Accounting . 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</topic>
  </subject>
  <identifier type="isbn">978-8131764350</identifier>
  <recordInfo/>
</mods>
