| 000 -LEADER |
|---|
| fixed length control field |
03154nam a22003377a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20260604105117.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
260218r20112011ph a|||er|||| 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9789814272414 [newspaper] |
| 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. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Philippine edition. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Pasig City, Philippines : |
| Name of publisher, distributor, etc |
Cengage Learning Asia Pte. Ltd., |
| Date of publication, distribution, etc |
c2011. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
968 pages : |
| Other physical details |
illustrations (black and white) ; |
| Dimensions |
25.3 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 index, glossary. |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Contents: Chapter 1: Introduction to Cost Accounting — Chapter 2: Cost Terminology and Cost Behaviors — Chapter 3: Predetermined Overhead Rates, Flexible Budgets, and Absorption/Variable Costing — Chapter 4: Activity-Based Management and Activity-Based Costing — Chapter 5: Job Order Costing — Chapter 6: Process Costing — Chapter 7: Standard Costing and Variance Analysis — Chapter 8" The Master Budget — Chapter 9: Break-Even Point and Cost-Volume-Profit Analysis — Chapter 10: Relevant Information for Decision Making — Chapter 11: Allocation of Joint Costs and Accounting for By-Product/Scrap — Chapter 12: Introduction to Cost Management Systems — Chapter 13: Responsibility Accounting, Support Department Cost Allocations, and Transfer Pricing — Chapter 14: Performance Measurement, Balanced Scorecards, and Performance Rewards — Chapter 15: Capital Budgeting — Chapter 16: Managing Costs and Uncertainty — Chapter 17: Implementing Quality Concepts — Chapter 18: Inventory and Production Management — Chapter 19: Emerging Management Practices — Appendix: Present Value Tables — Glossary — Index. |
| 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. This edition of Cost Accounting 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. A text is valuable only when students find the subject matter applicable to their business or personal lives. Through the use of a straightforward, readable approach, Cost Accounting displays the real-world relevance of this topic to its readers." —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 |
Accounting. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Raiborn, Cecily A., |
| 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 |
Gian [new] |
| Date encoded |
02/18/2026 |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
Janna [edited&cheked] |
| Date encoded |
06/04/2026 |
