Cost accounting :  a managerial emphasis / 
Charles T. Horngren ... [et al.]. 
 - 13th ed. 
 - Upper Saddle River, NJ :  Pearson Prentice Hall,  2009 
 - xxvii, 870 p. :  ill. (chiefly col.) ;  29 cm. 
 - Charles T. Horngren series in accounting .
<br/><br/> Original: E-C7/00475-6 (4.672.718 đ) ;E-C7/00465-6; Copy: E-C7/00477 
<br/><br/>Includes bibliographical references (p. 832-835) and indexes. 
<br/><br/>The 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. 
<br/><br/><label>ISBN: </label>0136126634  9780136126638 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Cost accounting.
<br/><br/><label>Subjects--Index Terms: </label>Chi phí kế toán Kế toán Quản lý kế toán Quản lý tài chính 
<br/><br/><label>Dewey Class. No.: </label>658.15/11