| 000 -LEADER |
|---|
| fixed length control field |
03331nam a22003377a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20260604105322.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
260218r20162013ph a|||er|||| 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9789814424790 [newsprint] |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
University of Cebu-Banilad |
| Transcribing agency |
University of Cebu-Banilad |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Raiborn, Cecily A., |
| 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 ; Second edition. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Taguig City, Philippines : |
| Name of publisher, distributor, etc |
Cengage Learning Asia Pte. Ltd., |
| Date of publication, distribution, etc |
c2013. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
832 pages : |
| Other physical details |
illustrations (black and white) ; |
| Dimensions |
25.4 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 — Glossary — Acronyms — Name Index — Subject Index. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
"Cost accounting is a dynamic discipline that is constantly responding to the needs of managers in a highly competitive and global business world. While the primary use of cost accounting is to determine product costs for internal management and external financial reporting, managers also need cost accounting information to develop, implement, and evaluate strategy. The ninth edition of Cost Accounting Principles covers the fundamental cost accounting procedures and calculations as well as the more strategic cost management concepts needed for planning and decision making. 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 Principles engages students by highlighting the real-world relevance of each topic. The text encourages students to expand their capabilities beyond merely computing answers to critically thinking about a variety of business issues." —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 |
BSBA-Management Accounting |
| 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 |
Kinney, Michael R., |
| 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&checked] |
| Date encoded |
06/04/2026 |
