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  <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>
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  <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 Asia Pte Ltd (Philippine Branch)</publisher>
    <dateIssued>c2012</dateIssued>
    <dateIssued encoding="marc">2012</dateIssued>
    <edition>Philippine edition.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <extent>724 pages : illustrations (black and white) ; 25 cm.</extent>
  </physicalDescription>
  <tableOfContents>Contents: 1. Introduction to managerial accounting — 2. Basic managerial accounting concepts — 3. Cost behavior — 4. Cost-volume-profit analysis: a managerial planning tool — 5. Job-order costing — 6. Process costing — 7. Activity-based costing and management — 8.  Absorption and variable costing, and inventory management -- 9. Profit planning  — 10. Standard costing: a managerial control tool — 11. Flexible budgets and overhead analysis — 12. Performance evaluation and decentralization — 13. Short-run decision making: relevant costing  — 14. Capital investment decisions — 15. Statement of cash flows — 16. Financial statement analysis. </tableOfContents>
  <targetAudience>Adult </targetAudience>
  <targetAudience authority="marctarget">adult</targetAudience>
  <note type="statement of responsibility">Maryanne M. Mowen and Don R. Hansen, Dan L. Heitger.</note>
  <note>Includes 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>
  <subject>
    <topic>Accounting</topic>
  </subject>
  <identifier type="isbn">9789814352673 [newsprint]</identifier>
  <recordInfo>
    <recordContentSource authority="marcorg">University of Cebu-Banilad</recordContentSource>
    <recordCreationDate encoding="marc">260528</recordCreationDate>
    <recordChangeDate encoding="iso8601">20260601105752.0</recordChangeDate>
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