| 000 -LEADER |
|---|
| fixed length control field |
03065nam a22003377a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20260824151058.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
240927b |||||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
0538864451 [hardbound] |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
University of Cebu-Banilad |
| Transcribing agency |
University of Cebu-Banilad |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Hansen, Don R., |
| Relator term |
author. |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Accounting and control cost management / |
| Statement of responsibility, etc |
Don R. Hansen, Maryanne M. Mowen. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Ohio : |
| Name of publisher, distributor, etc |
Sowth-Western College Publishing, |
| Date of publication, distribution, etc |
c1997. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xxiii, 1032 pages : |
| Other physical details |
illustration (black and white) ; |
| Dimensions |
22.5 cm. |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type |
volume |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc |
Includes glossary. |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Contents: 1. Introduction to cost accounting and cost management — Part 1 Fundamental cost management concepts — 2. Basic cost management concepts — 3. Activity cost behavior — Part 2 Cost accounting systems — Traditional cost accounting — 4. Product and service costing: Overhead application and job-order. — 5. Product and service costing: A process systems approach — 6. support department cost allocation — 7 Joint product and by-product costing — Contemporary cost accounting —Part 3 Decision making: Traditional an contemporary approaches — 10 Cost-volume-profit analysis — 11 Activity resource usage model and relevant costing: tactical decision making —12 Capital investment decisions —13 Inventory management: economic order quantity, JIT, and the theory of constraints — 14 Pricing and revenue analysis — 15 Profitability analysis — Part 4 Cost planning and control systems — Traditional control systems — 16 Budgeting for planning and control — 17 Standard costing: A traditional control approach — 18 Decentralization: Responsibility accounting, performance evaluation, and transfer pricing — 19 International issues in cost management — Contemporary control systems — 20 Contemporary responsibility accounting — 21 Quality costing: Measurement and control — 22 Productivity: Measurement and control. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
"The second edition of this popular text presents a thorough treatment of both traditional and contemporary approaches to cost management, accounting, and control. Professional ethics, behavioral issues, a service sector focus, and real-world examples make this text ideal, as students benefit from understanding the business world before they actually enter it. A full chapter on international issues is also included. For both undergraduate and MBA level courses, the text uses a systems framework that makes comprehension easier for students." —Provided by the publisher |
| 521 ## - TARGET AUDIENCE NOTE |
|---|
| Target audience note |
Adult |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Deans/Chairperson |
Biore, Christopher |
| Department |
College of Business and Accountancy |
| Subject Category |
Accountancy |
| 546 ## - LANGUAGE NOTE |
|---|
| Language note |
Text in English |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Cost accounting. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Managerial accounting. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Mowen, Maryanne M., |
| Relator term |
author. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Type of record |
Book |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
Roel [new] |
| Date encoded |
09/27/2024 |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
Gian [edited] |
| Date encoded |
06/29/2026 |
