000			04097nam a2200289Ia 4500
001			1682
008			230305s2009 xx 000 0 und d
020			_a9780131355583
040			_cTBS
041			_aeng
050			_aHF5686.C8 _bH59
245		0	_aCost accounting _b: a managerial emphasis _c/ Charles T. Horngren ... [et al.]
250			_a13th ed.
260			_aUpper Saddle River, NJ : Pearson Prentice Hall, 2009.
300			_a896 pages : illustrations (chiefly color) ; 27 cm.
505			_aThe 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.
520			_aFor undergraduate and MBA students taking a Cost or Management Accounting course. Emphasizing the "different costs for different purposes," this text focuses on strategy and the decision making process. With a tradition of being the market leading text and professional standard, the new edition has deepened it's strategic focus and emphasis, and invested in market breaking MyAccountingLab tutorial support. Features Core Features of Horngren For undergraduate and MBA students taking a Cost or Management Accounting course. Emphasizing the "different costs for different purposes," this text focuses on strategy and the decision making process. Driving and innvovating with New Features and Technology - the new edition includes substantial improvements in content, and value-added student and instructor support. In particular, a stronger emphasis on strategic topics, new authors from Wharton and Stanford, and tutorial MyAccountingLab software based on rock solid technology (with millions of students using). For complete information, visit the What's New section. Text driven by Hallmark Values · Exceptionally strong emphasis on managerial uses of cost information · Clarity and understandability of the text · Excellent balance in integrating modern topics with existing content · Emphasis on human behavior aspects · Extensive use of real-world examples · Ability to teach chapters in different sequences · Excellent quantity, quality, and range of assignment material The first thirteen chapters provide the essence of a one-term (quarter or semester) course. There is ample text and assignment material in the book's twenty-three chapters for a two-term course. This book can be used immediately after the student has had an introductory course in financial accounting. Alternatively, this book can build on an introductory course in managerial accounting.
590			_bDisponible en castellano. Ver también de los mismos autores: Management and Cost Accounting
650		0	_aCost accounting _9375
653			_aBibliography B1 Cost Accounting
700			_aHorngren, Charles T. _eauthor
700			_aDatar, Srikant M. _eauthor
700			_aFoster, George _eauthor _9343
700			_aRajan, Madhav _eauthor _920604
700			_aIttner, Christopher _eauthor _920603
942			_2lcc
999			_c381 _d381