<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>01986nam a2200193   4500</leader>
  <controlfield tag="001">1498</controlfield>
  <controlfield tag="005">20230410115631.0</controlfield>
  <controlfield tag="008">060907n1982    dr                  spa  </controlfield>
  <datafield tag="035" ind1=" " ind2=" ">
    <subfield code="9">funglode1505</subfield>
  </datafield>
  <datafield tag="041" ind1=" " ind2=" ">
    <subfield code="a">EN</subfield>
  </datafield>
  <datafield tag="050" ind1="1" ind2="4">
    <subfield code="a">HF 5686 H813c 1982</subfield>
  </datafield>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Horngren, Charles T</subfield>
  </datafield>
  <datafield tag="245" ind1="1" ind2=" ">
    <subfield code="a">Cost accounting :</subfield>
    <subfield code="b">A managerial emphasis /</subfield>
    <subfield code="c">Charles T. Horngren</subfield>
  </datafield>
  <datafield tag="250" ind1=" " ind2=" ">
    <subfield code="a">5</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">New Jersey :</subfield>
    <subfield code="b">Prentice-Hall,</subfield>
    <subfield code="c">1982      </subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">xxiv, 996 p.</subfield>
  </datafield>
  <datafield tag="520" ind1=" " ind2=" ">
    <subfield code="a">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</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="2">lcc</subfield>
    <subfield code="c">bk</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">45018</subfield>
    <subfield code="d">45018</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">lcc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="8">CS</subfield>
    <subfield code="a">BJB</subfield>
    <subfield code="b">BJB</subfield>
    <subfield code="c">CS</subfield>
    <subfield code="d">2018-10-24</subfield>
    <subfield code="h">1</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">HF 5686 H813c 1982</subfield>
    <subfield code="p">00000013578</subfield>
    <subfield code="r">2018-10-24 00:00:00</subfield>
    <subfield code="t">1</subfield>
    <subfield code="w">2018-10-24</subfield>
    <subfield code="y">bk</subfield>
  </datafield>
</record>
