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    <subfield code="c">University of Cebu-Banilad</subfield>
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    <subfield code="a">Mowen, Maryanne M.,</subfield>
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    <subfield code="a">Managerial accounting /</subfield>
    <subfield code="c">Maryanne M. Mowen and Don R. Hansen, Dan L. Heitger.</subfield>
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    <subfield code="a">Philippine edition.</subfield>
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    <subfield code="a">Pasig City, Philippines :</subfield>
    <subfield code="b">Cengage Learning Asia Pte Ltd (Philippine Branch),</subfield>
    <subfield code="c">c2012.</subfield>
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    <subfield code="b">illustrations (black and white) ;</subfield>
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    <subfield code="a">Contents: 1. Introduction to managerial accounting &#x2014; 2. Basic managerial accounting concepts &#x2014; 3. Cost behavior &#x2014; 4. Cost-volume-profit analysis: a managerial planning tool &#x2014; 5. Job-order costing &#x2014; 6. Process costing &#x2014; 7. Activity-based costing and management &#x2014; 8.  Absorption and variable costing, and inventory management -- 9. Profit planning  &#x2014; 10. Standard costing: a managerial control tool &#x2014; 11. Flexible budgets and overhead analysis &#x2014; 12. Performance evaluation and decentralization &#x2014; 13. Short-run decision making: relevant costing  &#x2014; 14. Capital investment decisions &#x2014; 15. Statement of cash flows &#x2014; 16. Financial statement analysis. </subfield>
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    <subfield code="x">Biore, Christopher</subfield>
    <subfield code="y">College of Business and Accountancy</subfield>
    <subfield code="z">Accountancy</subfield>
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    <subfield code="a">Managerial accounting.</subfield>
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    <subfield code="d">05/28/2026</subfield>
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    <subfield code="d">06/01/2026</subfield>
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    <subfield code="c">SUBJ.REF</subfield>
    <subfield code="d">2026-05-28</subfield>
    <subfield code="e">Donated by: Dr. Christopher Biore </subfield>
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