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   <subfield code="a">Hilton, RonalW.</subfield>
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   <subfield code="a">Cost management :</subfield>
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   <subfield code="b">Strategies for business decisions</subfield>
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   <subfield code="c">Ronald W. Hilton, Michael W. Maher, Frank H. Selto</subfield>
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   <subfield code="a">ilton/Maher/Selto (HMS) addresses traditional cost concepts, but makes cost accounting functional by focusing on measuring and managing costs. HMS maintains that, &quot;Costs don’t just happen,&quot; and with a pro-active approach toward costs, accountants can add value to an organization. The real-world approach of this text, including the use of focus companies and the accompanying focus sites, provides a realistic business environment, and aids in student comprehension and interest in the subject.</subfield>
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   <subfield code="a">Cost accounting,Kế toán chi phí,Managerial accounting,Kế toán Quản trị</subfield>
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