<?xml version="1.0" encoding="UTF-8"?>
<mods xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.1" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
  <titleInfo>
    <title>Cost accounting</title>
  </titleInfo>
  <name type="personal">
    <namePart> Banerjee, Bhabatosh</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <genre authority="marc">bibliography</genre>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">nju</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Calcutta</placeTerm>
    </place>
    <publisher>The world Press</publisher>
    <dateIssued>c2002</dateIssued>
    <dateIssued encoding="marc">2002</dateIssued>
    <edition>11th rev. enl.ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xiii, 1038 p. : ill. (chiefly col.) ; 29 cm.</extent>
  </physicalDescription>
  <tableOfContents>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.</tableOfContents>
  <note type="statement of responsibility">Bhabatosh Banerjee</note>
  <note>Rev. ed. of: Cost accounting : a managerial emphasis / Charles T. Horngren, Srikant M. Datar, George Foster. 12th ed.</note>
  <note>Includes bibliographical references (p. 832-835) and indexes.</note>
  <subject authority="lcsh">
    <topic>Cost accounting</topic>
  </subject>
  <classification authority="ddc" edition="22">657.4 BAC</classification>
  <identifier type="isbn">8187567171</identifier>
  <identifier type="lccn">2008001681</identifier>
  <identifier type="uri">http://www.loc.gov/catdir/toc/ecip088/2008001681.html</identifier>
  <location>
    <url displayLabel="Table of contents only">http://www.loc.gov/catdir/toc/ecip088/2008001681.html</url>
  </location>
  <recordInfo>
    <recordContentSource authority="marcorg">DLC</recordContentSource>
    <recordCreationDate encoding="marc">080114</recordCreationDate>
    <recordChangeDate encoding="iso8601">20161215174023.0</recordChangeDate>
    <recordIdentifier source="BD-DhUL">15141408</recordIdentifier>
  </recordInfo>
</mods>
