Cost accounting : a managerial emphasis / Charles T. Horngren ... [et al.]

Contributor(s):

Material type: Text

TextLanguage: English Publication details: Scarborough, Ont. : Prentice-Hall Canada, 1997.Edition: 1st Canadian ed.Description: xxvi, 993 pages : illustrations (chiefly color) ; 29 cm.ISBN:

9780135980538

Subject(s):

LOC classification:

HF5686.C8 H59

Contents:

Cost accounting fundamentals -- Tools for planning and control -- Cost information for decisions -- Cost allocation and revenues -- Quality and jit -- Capital budgeting -- Management control systems -- Appendix.

Summary: Cost accounting provides data for various purposes, including planning, controlling, and the costing of products, services, and customers. We stress our major theme of "different costs for different purposes" throughout this book. Cost accounting courses can be enriched by broadening the course from coverage of procedures alone to a full-fledged coverage of concepts, analyses, and procedures that pays more than lip service to accounting as a management tool. The pace of change in organizations continues to be rapid. The Canadian edition of Cost Accounting reflects changes ocurring in the role of cost accounting in organizations and in research on cost accounting. We focused on the major issues facing the management accountant, and achieved greater integration across chapters.

Holdings ( 1 )
Title notes ( 3 )

Holdings
Item type	Current library	Call number	Status	Date due	Barcode
Book	TBS Barcelona	HF5686.C8 HOR (Browse shelf(Opens below))	Available		B02039

Includes bibliographical references and indexes.

Cost accounting provides data for various purposes, including planning, controlling, and the costing of products, services, and customers. We stress our major theme of "different costs for different purposes" throughout this book. Cost accounting courses can be enriched by broadening the course from coverage of procedures alone to a full-fledged coverage of concepts, analyses, and procedures that pays more than lip service to accounting as a management tool.

The pace of change in organizations continues to be rapid. The Canadian edition of Cost Accounting reflects changes ocurring in the role of cost accounting in organizations and in research on cost accounting. We focused on the major issues facing the management accountant, and achieved greater integration across chapters.