<?xml version="1.0" encoding="UTF-8"?>
<mods xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.1" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
  <titleInfo>
    <title>Managerial accounting</title>
  </titleInfo>
  <name type="personal">
    <namePart>Mowen, Maryanne M.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
    <role>
      <roleTerm type="text">author. </roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Hansen, Don R.</namePart>
    <role>
      <roleTerm type="text">author.</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Heitger, Dan L.</namePart>
    <role>
      <roleTerm type="text">author.</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">ph</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Pasig City, Philippines</placeTerm>
    </place>
    <publisher>Cengage Learning</publisher>
    <dateIssued>c2015</dateIssued>
    <dateIssued encoding="marc">2016</dateIssued>
    <edition>Fifth edition ; Philippine edition. </edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <extent>xvi, 784 pages :  illustration (black and white) ; 25 cm. </extent>
  </physicalDescription>
  <tableOfContents>Contents: Chapter 1 Introduction to managerial accounting -- Chapter 2 Basic managerial accounting concepts -- Chapter 3 Cost behavior -- Chapter 4 Cost-volume-profit analysis: a managerial planning tool -- Chapter 5 Job-order costing -- Chapter 6 Process costing -- Chapter 7 Activity-based costing and management -- Chapter 8 Absorption and variable costing, and inventory management -- Chapter 9 Profit planning -- Chapter 10 Standard costing: a managerial control tool "making the connection" -- Chapter 11 Flexible budget and overhead analysis -- Chapter 12 Performance evaluation and decentralization -- Chapter 13 Short-run decision making: relevant costing -- Chapter 14 Capital investment decisions "making the connection" -- Chapter 15 Statement of cash flows -- Chapter 16 Financial Statement Analysis. </tableOfContents>
  <targetAudience>Adult </targetAudience>
  <targetAudience authority="marctarget">adult</targetAudience>
  <note type="statement of responsibility">by Maryanne M. Mowen, Don R. Hansen and Dan L. Heitger. </note>
  <note>Includes bibliographical references, glossary, and index. </note>
  <note>Donation  Biore, Christopher College of Business and Accountancy Accountancy</note>
  <note>Text in English </note>
  <subject>
    <topic>Managerial accounting</topic>
  </subject>
  <identifier type="isbn">9789814633963 [newsprint] </identifier>
  <recordInfo>
    <recordContentSource authority="marcorg">University of Cebu-Banilad </recordContentSource>
    <recordCreationDate encoding="marc">260204</recordCreationDate>
    <recordChangeDate encoding="iso8601">20260204093437.0</recordChangeDate>
  </recordInfo>
</mods>
