TY  - BOOK
AU  - Raiborn, Cecily A.,
AU  - Kinney, Michael R.,
TI  - Cost accounting
SN  - 9789814424790 [newsprint]
PY  - 2013///
CY  - Taguig City, Philippines
PB  - Cengage Learning Asia Pte. Ltd., 
KW  - Accounting
N1  - 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; Adult
N2  - "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
ER  -