000			02547nam a22002777a 4500
999			_c10791 _d10791
005			20201101135250.0
008			100926s2015 ua||||| |||| 00| 0 ara d
020			_a9789774038815
040			_afue _erda
082	0	4	_a657.42 _bA. H. T _221
100	1		_aعبد المتعال، هبه _eمؤلف
245	1	2	_aالتكاليف المعيارية _cتأليف هبه عبد المتعال، أميرة حامد ؛ مراجعة سعيد يحيى ضو
264		1	_aالقاهرة : _bمركز جامعة القاهرة للتعليم المفتوح، _c2015.
300			_a284 صفحة : _bإيضاحيات ؛ _c24 سم.
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
505	0		_a1 The Manager and Management Accounting 2 An Introduction to Cost Terms and Purposes 3 Cost-Volume-Profit Analysis 4 Job Costing 5 Activity-Based Costing and Activity-Based Management 6 Master Budget and Responsibility Accounting 7 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 Decision Making and Relevant Information 12 Strategy, Balanced Scorecard, and Strategic Profitability Analysis 13 Pricing Decisions and Cost Management 14 Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis 15 Allocation of Support-Department Costs, Common Costs, and Revenues 16 Cost Allocation: Joint Products and Byproducts 17 Process Costing 18 Spoilage, Rework, and Scrap 19 Balanced Scorecard: Quality and Time 20 Inventory Management, Just-in-Time, and Simplified Costing Methods 21 Capital Budgeting and Cost Analysis 22 Management Control Systems, Transfer Pricing, and Multinational Considerations 23 Performance Measurement, Compensation, and Multinational Considerations
520			_aHorngren: Cost Accounting leads the market because of its strong emphasis on decision making, extensive real-world examples provided in a modular, flexible format and is supported by a large quantity and range of assignment material. This text focuses on how cost accounting helps managers make better decisions by using financial and nonfinancial information better.
650		4	_aمحاسبة التكاليف. _910630
650		4	_aالتكاليف المعيارية. _910631
700	1		_aحامد، أميرة _eمؤلف مشارك
700	1		_aضو، سعيد يحيى، _eمراجع.
942			_2ddc _cBK