| 000 -LEADER |
|---|
| fixed length control field |
01914nam a22003497a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20260601105752.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
260528s20122012ph adk|er|||| 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9789814352673 [newsprint] |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
University of Cebu-Banilad |
| Transcribing agency |
University of Cebu-Banilad |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Mowen, Maryanne M., |
| Relator term |
author. |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Managerial accounting / |
| Statement of responsibility, etc |
Maryanne M. Mowen and Don R. Hansen, Dan L. Heitger. |
| 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 (Philippine Branch), |
| Date of publication, distribution, etc |
c2012. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
724 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 |
unmediated |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type |
volume |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc |
Includes glossary and index. |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Contents: 1. Introduction to managerial accounting — 2. Basic managerial accounting concepts — 3. Cost behavior — 4. Cost-volume-profit analysis: a managerial planning tool — 5. Job-order costing — 6. Process costing — 7. Activity-based costing and management — 8. Absorption and variable costing, and inventory management -- 9. Profit planning — 10. Standard costing: a managerial control tool — 11. Flexible budgets and overhead analysis — 12. Performance evaluation and decentralization — 13. Short-run decision making: relevant costing — 14. Capital investment decisions — 15. Statement of cash flows — 16. Financial statement analysis. |
| 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 |
Managerial accounting. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Accounting. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Hansen, Don R., |
| Relator term |
author. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Heitger, Dan L., |
| 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 |
Leslie [new] |
| Date encoded |
05/28/2026 |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
Janna [checked&edited] |
| Date encoded |
06/01/2026 |
