03331nam a22003377a 4500 OSt 20260604105322.0 260218r20162013ph a|||er|||| 001 0 eng d 9789814424790 [newsprint] University of Cebu-Banilad University of Cebu-Banilad Raiborn, Cecily A., author. Cost accounting / Michael R. Kinney, Cecily A. Raiborn. Philippine edition ; Second edition. Taguig City, Philippines : Cengage Learning Asia Pte. Ltd., c2013. 832 pages : illustrations (black and white) ; 25.4 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 — Glossary — Acronyms — Name Index — Subject Index. "Cost accounting is a dynamic discipline that is constantly responding to the needs of managers in a highly competitive and global business world. While the primary use of cost accounting is to determine product costs for internal management and external financial reporting, managers also need cost accounting information to develop, implement, and evaluate strategy. The ninth edition of Cost Accounting Principles covers the fundamental cost accounting procedures and calculations as well as the more strategic cost management concepts needed for planning and decision making. 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 Principles engages students by highlighting the real-world relevance of each topic. The text encourages students to expand their capabilities beyond merely computing answers to critically thinking about a variety of business issues." —Preface Adult Donation Biore, Christopher College of Business and Accountancy BSBA-Management Accounting Text in English Accounting. Kinney, Michael R., author. ddc BK Gian [new] 02/18/2026 Janna [edited&checked] 06/04/2026 14936 14936 0 0 ddc 0 0 UCBL_MAIN UCBL_MAIN SUBJ.REF 2026-02-18 Donated by: Dr. Christopher Biore 0 657.42 R13 2013 3UCBL000029175 2026-02-18 2026-02-18 SR