机读格式显示(MARC)
- 000 02756nam a2200385 a 4500
- 008 110407s2011 cc a b 000 0 eng d
- 020 __ |a 9787300133980 (pbk.)
- 050 00 |a HF5686.C8 |b H59 2009
- 082 00 |a 658.15/11 |2 22
- 099 __ |a CAL 022011056854
- 245 00 |a Cost accounting : |b a managerial emphasis / |c Charles T. Horngren ... [et al.] = 成本与管理会计 / 查尔斯·T. 亨格瑞...[等]著 ; 王立彦改编.
- 260 __ |a 北京 : |b 中国人民大学出版社, |c 2011.
- 300 __ |a [14], 699 p. : |b ill. ; |c 29 cm.
- 490 0_ |a Business administration classics = |a 工商管理经典教材·会计与财务系列
- 500 __ |a Rev. ed. of: Cost accounting : a managerial emphasis / Charles T. Horngren, Srikant M. Datar, George Foster. 12th ed.
- 500 __ |a Based on: Cost accounting : managerial emphasis / Charles T. Horngren ... [et al.] Upper Saddle River, NJ : Pearson Prentice Hall, c2009.
- 500 __ |a "教育部高校工商管理类教学指导委员会双语推荐教材".
- 504 __ |a Includes bibliographical references (p. 832-835) and indexes.
- 505 0_ |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.
- 650 _0 |a Cost accounting.
- 700 1_ |a Horngren, Charles T., |d 1926-
- 700 1_ |a Horngren, Charles T., |d 1926- |t Cost accounting.
- 700 1_ |a Wang,Liyan |9 (王立彦)
- 950 __ |a JHUD |b F234.2 |c C837