03154nam a22003377a 4500 OSt 20260604105117.0 260218r20112011ph a|||er|||| 001 0 eng d 9789814272414 [newspaper] University of Cebu-Banilad University of Cebu-Banilad Kinney, Michael R., author. Cost accounting / Michael R. Kinney, Cecily A. Raiborn. Philippine edition. Pasig City, Philippines : Cengage Learning Asia Pte. Ltd., c2011. 968 pages : illustrations (black and white) ; 25.3 cm. rdacontent text rdamedia unmediated rdacarrier volume Includes index, glossary. Contents: Chapter 1: Introduction to Cost Accounting — Chapter 2: Cost Terminology and Cost Behaviors — Chapter 3: Predetermined Overhead Rates, Flexible Budgets, and Absorption/Variable Costing — Chapter 4: Activity-Based Management and Activity-Based Costing — Chapter 5: Job Order Costing — Chapter 6: Process Costing — Chapter 7: Standard Costing and Variance Analysis — Chapter 8" The Master Budget — Chapter 9: Break-Even Point and Cost-Volume-Profit Analysis — Chapter 10: Relevant Information for Decision Making — Chapter 11: Allocation of Joint Costs and Accounting for By-Product/Scrap — Chapter 12: Introduction to Cost Management Systems — Chapter 13: Responsibility Accounting, Support Department Cost Allocations, and Transfer Pricing — Chapter 14: Performance Measurement, Balanced Scorecards, and Performance Rewards — Chapter 15: Capital Budgeting — Chapter 16: Managing Costs and Uncertainty — Chapter 17: Implementing Quality Concepts — Chapter 18: Inventory and Production Management — Chapter 19: Emerging Management Practices — Appendix: Present Value Tables — Glossary — Index. "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. This edition of Cost Accounting 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. A text is valuable only when students find the subject matter applicable to their business or personal lives. Through the use of a straightforward, readable approach, Cost Accounting displays the real-world relevance of this topic to its readers." —Preface Adult Donation Biore, Christopher College of Business and Accountancy Accountancy Text in English Accounting. Raiborn, Cecily A., author. ddc BK Gian [new] 02/18/2026 Janna [edited&cheked] 06/04/2026 14935 14935 0 0 ddc 0 0 UCBL_MAIN UCBL_MAIN SUBJ.REF 2026-02-18 Donated by: Dr. Christopher Biore 0 657.42 K62 2011 3UCBL000029174 2026-02-18 2026-02-18 SR