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  <titleInfo>
    <title>Horngren's cost accounting</title>
    <subTitle>A managerial emphasis</subTitle>
  </titleInfo>
  <titleInfo type="alternative">
    <title>Cost accounting</title>
    <subTitle>A managerial emphasis</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Datar, Srikant M.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Rajan, Madhav V.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">uk</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Harlow, England</placeTerm>
    </place>
    <publisher>Pearson</publisher>
    <dateIssued>2021</dateIssued>
    <edition>17th ed., </edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>1024 p.</extent>
  </physicalDescription>
  <tableOfContents>1. 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.</tableOfContents>
  <note type="statement of responsibility">Srikant M. Datar, Madhav V. Rajan.</note>
  <subject authority="lcsh">
    <topic>CONTABILIDAD DE COSTOS</topic>
  </subject>
  <subject authority="">
    <topic>BALANCED SCORECARD (ENFOQUE ESTRATEGICO)</topic>
  </subject>
  <classification authority="ddc">657.42 D232E 17th ed.</classification>
  <identifier type="isbn">129236307X</identifier>
  <identifier type="isbn">9781292363073</identifier>
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    <recordCreationDate encoding="marc">240403</recordCreationDate>
    <recordChangeDate encoding="iso8601">20260903165243.0</recordChangeDate>
    <recordIdentifier source="UTEM">39205</recordIdentifier>
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