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  <titleInfo>
    <title>Cost accounting</title>
    <subTitle>A managerial emphasis</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Horngren, Charles T</namePart>
    <role>
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  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">dr</placeTerm>
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    <place>
      <placeTerm type="text">New Jersey</placeTerm>
    </place>
    <publisher>Prentice-Hall</publisher>
    <dateIssued>1982</dateIssued>
    <edition>5</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">spa</languageTerm>
  </language>
  <language>
    <languageTerm authority="iso639-2b" type="code">EN</languageTerm>
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  <physicalDescription>
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    <extent>xxiv, 996 p.</extent>
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  <abstract>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</abstract>
  <note type="statement of responsibility">Charles T. Horngren</note>
  <classification authority="lcc">HF 5686 H813c 1982</classification>
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    <recordIdentifier>1498</recordIdentifier>
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