000			01986nam a2200193 4500
001			1498
005			20230410115631.0
008			060907n1982 dr spa
035			_9funglode1505
041			_aEN
050	1	4	_aHF 5686 H813c 1982
100			_aHorngren, Charles T
245	1		_aCost accounting : _bA managerial emphasis / _cCharles T. Horngren
250			_a5
260			_aNew Jersey : _bPrentice-Hall, _c1982
300			_axxiv, 996 p.
520			_aThe 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
942			_2lcc _cbk
999			_c45018 _d45018