000			02130nam a22003017ar4500
001			39205
003			UTEM
005			20260903165243.0
008			240403s2021 uk 00010 eng d
020			_a129236307X
020			_a9781292363073
040			_aclsautm _cclsautm
082	0	0	_a657.42 D232E 17th ed.
100	1		_aDatar, Srikant M. _941666
245	1	0	_aHorngren's cost accounting. _bA managerial emphasis / _cSrikant M. Datar, Madhav V. Rajan.
246	3	0	_aCost accounting. _bA managerial emphasis
250			_a17th ed., _bglobal ed.
260			_aHarlow, England : _bPearson, _c2021.
300			_a1024 p.
505	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.
650		0	_aCONTABILIDAD DE COSTOS _910994
650		7	_aBALANCED SCORECARD (ENFOQUE ESTRATEGICO) _95116
700	1		_aRajan, Madhav V. _992920
904			_aRosana
905			_aMag. ECG - 8002
907			_aClaudia
942			_2ddc _cLIB
999			_c39205 _d39205