000			03019nam a2200541 a 4500
001			VNU120131725
005			20200924215242.0
008			120316s2009 xxc|||||||||||||||||eng||
020			_a0136126634
020			_a9780136126638
040			_aISVNU _bvie _cISVNU _eaaacr2
041	0		_aeng
044			_axxc
082	7	4	_a658.15/11 _222
090			_a658.15 _bCOS 2009
245	0	0	_aCost accounting : _ba managerial emphasis / _cCharles T. Horngren ... [et al.].
250			_a13th ed.
260			_aUpper Saddle River, NJ : _bPearson Prentice Hall, _c2009
300			_axxvii, 870 p. : _bill. (chiefly col.) ; _c29 cm.
440			_aCharles T. Horngren series in accounting
500			_aOriginal: E-C7/00475-6 (4.672.718 đ) ;E-C7/00465-6; Copy: E-C7/00477
504			_aIncludes bibliographical references (p. 832-835) and indexes.
505			_aThe 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.
650		0	_aCost accounting.
653			_aChi phí kế toán
653			_aKế toán
653			_aQuản lý kế toán
653			_aQuản lý tài chính
700	1		_aHorngren, Charles T., _d1926-
700	1		_aHorngren, Charles T., _d1926- _tCost accounting.
912			_aHoàng Yến
913			_aKhoa Quốc tế 01
914			_aNguyễn Thị Hòa1
918			_aACC103
918			_aACC201
918			_aACC301
918			_aACC301
918			_aACC302
918			_aChương trình HELP
918			_aChương trình HELP
918			_aChương trình HELP
918			_aChương trình Keuka
918			_aSách giáo trình chương trình HELP
918			_aSách giáo trình chương trình HELP
918			_aSách giáo trình chương trình Keuka
918			_aSách tham khảo chương trình HELP
942			_2ddc _cTB
999			_c2751 _d2751