TY  - BOOK
AU  - Horngren,Charles T.
AU  - Horngren,Charles T.
TI  - Cost accounting: a managerial emphasis 
SN  - 0136126634 
U1  - 658.15/11 22
PY  - 2009///
CY  - Upper Saddle River, NJ
PB  - Pearson Prentice Hall
KW  - Cost accounting
KW  - Chi phí kế toán
KW  - Kế toán
KW  - Quản lý kế toán
KW  - Quản lý tài chính
N1  - Original: E-C7/00475-6 (4.672.718 đ) ;E-C7/00465-6; Copy: E-C7/00477; Includes bibliographical references (p. 832-835) and indexes; 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
ER  -