02390nam a22003257a 4500 OSt 20260120093524.0 260108s20122012-sia|||er|||| 001 0 eng d 9781133689935 [newsprint] University of Cebu-Banilad University of Cebu-Banilad Kinney, Michael R., author. Cost accounting / Michael R. Kinney, Cecily A. Raiborn, and William K. Carter. Philippine edition. Singapore : Cengage Learning, c2012. vi,498 pages : illustrations (black and white) ; 25 cm. rdacontent text rdamedia unmrdiated rdacarrier volume 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. "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 Adult Donation Biore, Christopher College of Business and Accountancy Accountancy Text in English Cost accounting. Raiborn, Cecily A., author. Carter, William K., author. ddc BK Janna [new] 01/08/2026 14777 14777 0 0 ddc 0 0 UCBL_MAIN UCBL_MAIN SUBJ.REF 2026-01-08 Donated by: Dr. Christopher Biore 0 657.42 K62 2012 3UCBL000029194 2026-01-08 2026-01-08 SR