<?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>02946cam a2200385 a 4500</leader>
  <controlfield tag="001">15141408</controlfield>
  <controlfield tag="003">KE-MeUCS</controlfield>
  <controlfield tag="005">20101008114913.0</controlfield>
  <controlfield tag="008">080114s2009    njua     b    001 0 eng  </controlfield>
  <datafield tag="010" ind1=" " ind2=" ">
    <subfield code="a">  2008001681</subfield>
  </datafield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">9780134355583</subfield>
  </datafield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">0136126634 (casebound)</subfield>
  </datafield>
  <datafield tag="035" ind1=" " ind2=" ">
    <subfield code="a">(OCoLC)ocn190876955</subfield>
  </datafield>
  <datafield tag="035" ind1=" " ind2=" ">
    <subfield code="a">(OCoLC)190876955</subfield>
    <subfield code="z">(OCoLC)176915238</subfield>
  </datafield>
  <datafield tag="040" ind1=" " ind2=" ">
    <subfield code="a">DLC</subfield>
    <subfield code="c">DLC</subfield>
    <subfield code="d">YDX</subfield>
    <subfield code="d">BAKER</subfield>
    <subfield code="d">BTCTA</subfield>
    <subfield code="d">YDXCP</subfield>
    <subfield code="d">DLC</subfield>
  </datafield>
  <datafield tag="050" ind1="0" ind2="0">
    <subfield code="a">HF5686.C8H5 2009</subfield>
  </datafield>
  <datafield tag="082" ind1="0" ind2="0">
    <subfield code="a">658.15/11</subfield>
    <subfield code="2">22</subfield>
  </datafield>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="4">Horngren,Charles T. et.al</subfield>
  </datafield>
  <datafield tag="245" ind1="0" ind2="0">
    <subfield code="a">Cost accounting :</subfield>
    <subfield code="b">a managerial emphasis /</subfield>
    <subfield code="c">Charles T. Horngren ... [et al.].</subfield>
  </datafield>
  <datafield tag="250" ind1=" " ind2=" ">
    <subfield code="a">13th ed.</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Upper Saddle River, NJ :</subfield>
    <subfield code="b">Pearson Prentice Hall,</subfield>
    <subfield code="c">2009.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a"> 896 p. :</subfield>
    <subfield code="b">ill. (chiefly col.) ;</subfield>
    <subfield code="c">29 cm.</subfield>
  </datafield>
  <datafield tag="440" ind1=" " ind2="0">
    <subfield code="a">Charles T. Horngren series in accounting</subfield>
    <subfield code="9">5347</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
    <subfield code="a">Rev. ed. of: Cost accounting : a managerial emphasis / Charles T. Horngren, Srikant M. Datar, George Foster. 12th ed.</subfield>
  </datafield>
  <datafield tag="504" ind1=" " ind2=" ">
    <subfield code="a">Includes bibliographical references (p. 832-835) and indexes.</subfield>
  </datafield>
  <datafield tag="505" ind1="0" ind2=" ">
    <subfield code="a">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.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Cost accounting.</subfield>
    <subfield code="9">883</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
    <subfield code="a">Horngren, Charles T.,</subfield>
    <subfield code="d">1926-</subfield>
    <subfield code="9">5348</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
    <subfield code="a">Horngren, Charles T.,</subfield>
    <subfield code="d">1926-</subfield>
    <subfield code="t">Cost accounting.</subfield>
    <subfield code="9">5349</subfield>
  </datafield>
  <datafield tag="856" ind1="4" ind2="1">
    <subfield code="3">Table of contents only</subfield>
    <subfield code="u">http://www.loc.gov/catdir/toc/ecip088/2008001681.html</subfield>
  </datafield>
  <datafield tag="906" ind1=" " ind2=" ">
    <subfield code="a">7</subfield>
    <subfield code="b">cbc</subfield>
    <subfield code="c">orignew</subfield>
    <subfield code="d">1</subfield>
    <subfield code="e">ecip</subfield>
    <subfield code="f">20</subfield>
    <subfield code="g">y-gencatlg</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">72703</subfield>
    <subfield code="d">72703</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="a">CPL</subfield>
    <subfield code="b">CPL</subfield>
    <subfield code="c">GEN</subfield>
    <subfield code="d">2013-05-16</subfield>
    <subfield code="g">2500.00</subfield>
    <subfield code="l">16</subfield>
    <subfield code="m">4</subfield>
    <subfield code="o">HF5686.C8.C6 2009</subfield>
    <subfield code="p">13-7976</subfield>
    <subfield code="r">2022-11-05 00:00:00</subfield>
    <subfield code="s">2019-10-04</subfield>
    <subfield code="w">2013-05-16</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
</record>
