TY  - BOOK
AU  - Carter, William K., 
TI  - Cost accounting / 
SN  - 9789814195119 [newsprint]
PY  - 2006///.
CY  - Pasig City, Philippines : 
PB  - Cengage Learning, 
KW  - Cost accounting.
N1  - Includes bibliographical references, glossary, and index.; 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.; Adult
N2  - "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
ER  -