by Charles T. Horngren · Prentice Hall · tapa dura · ISBN 9780131800342
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«Cost Accounting: A Managerial Emphasis» is the cost accounting manual by Charles T. Horngren (Prentice Hall, hardcover, 976 pages, in English).
Cost accounting manual with a managerial perspective. Explains planning and control of routine operations, non-recurring decisions (business policy and long-term planning), and inventory valuation, with attention to income determination.
Third edition, published on July 1, 1972. ISBN-10: 0131800345; ISBN-13: 9780131800342.
Aimed at accounting students and professionals who want to use costs as a management tool.
Charles Thomas Horngren was an American accounting scholar and professor of accounting at Stanford University, known for his work in "pioneering modern-day management accounting."
