01966nam a22002417ar450000100060000000300050000600500170001100800410002802000150006902000180008404000210010208200260012310000220014924500930017124600440026425000270030826000390033530000120037450512450038665000270163165000450165870000210170339205UTEM20260903165243.0240403s2021    uk            00010 eng d  a129236307X  a9781292363073  aclsautmcclsautm00a657.42 D232E 17th ed.1 aDatar, Srikant M.10aHorngren's cost accounting.bA managerial emphasis /cSrikant M. Datar, Madhav V. Rajan.30aCost accounting.bA managerial emphasis  a17th ed., bglobal ed.  aHarlow, England :bPearson,c2021.  a1024 p.0 a1. The manager and management accounting; 2. An introduction to cost terms and purposes; 3. Cost-volume-profir analysis; 4. Job costing; 5. Activity-based costing and activity-based management; 6. Master budget and responsability accounting; 7. Flexible budgets, and responsability accounting; 8. Flexible budgets, direct-cost variances, and management control; 8. Flexible budgets, overhead cost variances, and management control; 9. Inventory costing and capacity analysis; 10. Determining how costs behave; 11. Data analytic thinking and prediction; 12. Decision making and relevant information; 13. Strategy, balanced scorecard, and strategic profitability analysis; 14. Pricing decisions and cost management; 15. Cost allocation, customer-profitability analysis, and sales-variance analysis; 16. Allocation of support-department costs, common Costs, and revenues; 17. Cost allocation; 18. Process costing; 19. Spoilage, rework, and scrap 20. Balanced scorecard; 21. Inventory management, just-in-time, and simplified costing methods; 22. Capital budgeting, and costs analysis; 23. Management control systems, transfer pricing, and multinational consideration; 24. Performance measurement, compensation, and multinational consideration. 0aCONTABILIDAD DE COSTOS 7aBALANCED SCORECARD (ENFOQUE ESTRATEGICO)1 aRajan, Madhav V.