| 000 -LEADER |
|---|
| fixed length control field |
03228nam a22003137a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20251210110713.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
251210r20112006ph a|||er|||| 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9789814195119 [newsprint] |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
University of Cebu-Banilad |
| Transcribing agency |
University of Cebu-Banilad |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Carter, William K., |
| Relator term |
author. |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Cost accounting / |
| Statement of responsibility, etc |
William K. Carter. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
14th edition ; Philippine edition. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Pasig City, Philippines : |
| Name of publisher, distributor, etc |
Cengage Learning, |
| Date of publication, distribution, etc |
c2006. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xviii, 25-35, G-12, I-11 pages : |
| Other physical details |
illustrations (black and white) ; |
| Dimensions |
26 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 bibliographical references, glossary, and index. |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Contents: Part 1 Costs: concepts and objectives -- 1 Management, the controller, and cost accounting -- 2 Cost concepts and the cost accounting information system -- 3 Cost behavior analysis -- Part 2 Cost accumulation -- 4 Cost systems and cost accumulation - 5 Job order costing -- 6 Process costing -- 7 The cost of quality and accounting for production losses --8 Costing by-products and joint products -- Part 3 Planning and control of costs -- 9 Materials: controlling, costing, and planning -- 10 Just-in-time and backflushing -- 11 Labor: controlling and accounting for costs -- 12 Factory overhead: planned, actual, and applied -- 13 Factory overhead: departmentalization -- 14 Activity accounting: activity-based costing and activity-based management -- Part 4 Budgeting and standard costs -- 15 Budgeting: profits, sales, costs, and expenses -- 16 Budgeting: capital expenditures, research and development expenditures, and cash; PERT/Cost -- 17 Responsibility accounting and reporting -- 18 Standard costing: setting standards and analyzing variances -- 19 Standard costing: incorporating standard into the accounting records -- Part 5 Analysis of costs and profits -- 20 Direct costing, CVP analysis, and the theory of constraints -- 21 Differential cost analysis -- 22 Planning for capital expenditures -- 23 Economic evaluation of capital expenditures -- 24 Decision making under uncertainty -- 25 Profit performance measurements and intracompany transfer pricing. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
"Globalization, increased competition, and new technologies have forced many companies to reevaluate their business. This reevaluation led to changes in management philosophy and in business systems, which in turn required accountants to reevaluate the usefulness of information the accounting system provides to management. Accounting systems created primarily to provide information for external reporting, or created at a time when manufacturing technologies and systems were essentially labor drive, are no longer adequate. The information provided by obsolete accounting system is sometimes useless and sometimes dangerously misleading." --Preface |
| 521 ## - TARGET AUDIENCE NOTE |
|---|
| Target audience note |
Adult |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Source of acquisition |
Donation |
| 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. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Type of record |
Book |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
Janna [new] |
| Date encoded |
12/10/2025 |
