| 000 -LEADER |
|---|
| fixed length control field |
02390nam a22003257a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20260120093524.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
260108s20122012-sia|||er|||| 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781133689935 [newsprint] |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
University of Cebu-Banilad |
| Transcribing agency |
University of Cebu-Banilad |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Kinney, Michael R., |
| Relator term |
author. |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Cost accounting / |
| Statement of responsibility, etc |
Michael R. Kinney, Cecily A. Raiborn, and William K. Carter. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Philippine edition. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Singapore : |
| Name of publisher, distributor, etc |
Cengage Learning, |
| Date of publication, distribution, etc |
c2012. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
vi,498 pages : |
| Other physical details |
illustrations (black and white) ; |
| Dimensions |
25 cm. |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmrdiated |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type |
volume |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Contents: Chapter 1 Management, the controller, and cost accounting -- Chapter 2 Cost terminology and cost behaviors -- Chapter 3 Predetermiend overhead rates, flexible budgets, and absorption/variable costing -- Chapter 4 Materials: Controlling, costing, and planning -- Chapter 5 Inventory and production management -- Chapter 6 Factory overhead: Departmentalization -- Chapter 7 Job order costing -- Chapter 8 Activity-based management and activity-based costing -- Chapter 9 Process costing -- Chapter 10 Allocation of joint costs and accounting for by-product/scrap -- Chapter 11 Standard costing variance analysis. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
"Cost accounting is a dynamic discipline constantly responding to the needs of managers in a highly competitive and global business world. Managers need cost accounting information to develop, implement, and evaluate strategy. Managers also need cost accounting measurements to determine product costs for internal management and external financial reporting. The eight edition of Cost Accounting: Foundations and Evaluations provides in-depth coverage of cost management concepts and procedures in a logically sequenced and student-friendly framework. This text encourages students to go beyond the numbers and think critically about business decisions." --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. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Raiborn, Cecily A., |
| Relator term |
author. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Carter, William K., |
| 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 |
Janna [new] |
| Date encoded |
01/08/2026 |
