Cost accounting : A managerial emphasis /
Horngren, Charles T
Cost accounting : A managerial emphasis / Charles T. Horngren - 5 - New Jersey : Prentice-Hall, 1982 - xxiv, 996 p.
The accountant's role in the organization, 3. -- An introduction to cost terms and purposes, 20. -- Cost - volume - profit relationships, 43. -- Job, process, and operation systems, 79. -- Master budget and responsibility accounting, 129. -- Flexible budgets and standards : Part I, 166. -- Flexible budgets and standards : Part II, 200. -- Income effects of alternative product - costing methods, 234. -- Determining how costs behave, 285. -- Systems choice, discretionary and nonmanufacturing costs, 317. -- Relevance, pricing, and the decision process, 363. -- Capital budgeting and cost analysis, 403. -- Capital budgeting : A closer look, 438. -- Cost allocation : An introduction, 475. -- Cost allocation : A closer look, 502. -- Cost allocation : Joint products and byproducts, 531. -- Process costing and operation costing, 560. -- Spoilage, waste, defective units, and scrap, 596. -- Descentralization and transfer pricing, 629. -- Systems choice : Division performance measurement, 661. -- Decision models, uncertainty, and the accountant, 715. -- Inventory planning, control, and costing, 755. -- Cost accounting and linear programming, 785. -- Cost behavior and regression analysis, 811. -- Variances : Mix, yield, and investigation, 856. -- Accounting for payroll, 891. -- Accounting systems and internal control, 907. -- Cost accounting in professional examinations, 939. -- Recommended readings, 951. -- Notes on compound interest and interest tables, 954. -- Glossary, 964
HF 5686 H813c 1982
Cost accounting : A managerial emphasis / Charles T. Horngren - 5 - New Jersey : Prentice-Hall, 1982 - xxiv, 996 p.
The accountant's role in the organization, 3. -- An introduction to cost terms and purposes, 20. -- Cost - volume - profit relationships, 43. -- Job, process, and operation systems, 79. -- Master budget and responsibility accounting, 129. -- Flexible budgets and standards : Part I, 166. -- Flexible budgets and standards : Part II, 200. -- Income effects of alternative product - costing methods, 234. -- Determining how costs behave, 285. -- Systems choice, discretionary and nonmanufacturing costs, 317. -- Relevance, pricing, and the decision process, 363. -- Capital budgeting and cost analysis, 403. -- Capital budgeting : A closer look, 438. -- Cost allocation : An introduction, 475. -- Cost allocation : A closer look, 502. -- Cost allocation : Joint products and byproducts, 531. -- Process costing and operation costing, 560. -- Spoilage, waste, defective units, and scrap, 596. -- Descentralization and transfer pricing, 629. -- Systems choice : Division performance measurement, 661. -- Decision models, uncertainty, and the accountant, 715. -- Inventory planning, control, and costing, 755. -- Cost accounting and linear programming, 785. -- Cost behavior and regression analysis, 811. -- Variances : Mix, yield, and investigation, 856. -- Accounting for payroll, 891. -- Accounting systems and internal control, 907. -- Cost accounting in professional examinations, 939. -- Recommended readings, 951. -- Notes on compound interest and interest tables, 954. -- Glossary, 964
HF 5686 H813c 1982