TY  - BOOK
AU  - Datar,Srikant M.
AU  - Rajan,Madhav V.
TI  - Horngren's cost accounting: A managerial emphasis 
SN  - 129236307X
U1  - 657.42 D232E 17th ed. 
PY  - 2021///
CY  - Harlow, England
PB  - Pearson
KW  - CONTABILIDAD DE COSTOS
KW  - BALANCED SCORECARD (ENFOQUE ESTRATEGICO)
N1  - 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
ER  -