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  <titleInfo>
    <title>Cost accounting</title>
  </titleInfo>
  <name type="personal">
    <namePart>Kinney, Michael R.</namePart>
    <role>
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    </role>
    <role>
      <roleTerm type="text">author. </roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Raiborn, Cecily A.</namePart>
    <role>
      <roleTerm type="text">author.</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Carter, William K.</namePart>
    <role>
      <roleTerm type="text">author.</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">-si</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Singapore</placeTerm>
    </place>
    <publisher>Cengage Learning</publisher>
    <dateIssued>c2012</dateIssued>
    <dateIssued encoding="marc">2012</dateIssued>
    <edition>Philippine edition. </edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <extent>vi,498 pages :  illustrations (black and white) ;  25 cm. </extent>
  </physicalDescription>
  <abstract>"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</abstract>
  <tableOfContents>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.</tableOfContents>
  <targetAudience>Adult </targetAudience>
  <targetAudience authority="marctarget">adult</targetAudience>
  <note type="statement of responsibility">Michael R. Kinney, Cecily A. Raiborn, and William K. Carter. </note>
  <note>Donation Biore, Christopher College of Business and Accountancy Accountancy</note>
  <note>Text in English </note>
  <subject>
    <topic>Cost accounting</topic>
  </subject>
  <identifier type="isbn">9781133689935 [newsprint] </identifier>
  <recordInfo>
    <recordContentSource authority="marcorg">University of Cebu-Banilad</recordContentSource>
    <recordCreationDate encoding="marc">260108</recordCreationDate>
    <recordChangeDate encoding="iso8601">20260120093524.0</recordChangeDate>
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