000			02390nam a22003257a 4500
003			OSt
005			20260120093524.0
008			260108s20122012-sia|||er|||| 001 0 eng d
020			_a9781133689935 [newsprint]
040			_aUniversity of Cebu-Banilad _cUniversity of Cebu-Banilad
100			_aKinney, Michael R., _eauthor.
245			_aCost accounting / _cMichael R. Kinney, Cecily A. Raiborn, and William K. Carter.
250			_aPhilippine edition.
260			_aSingapore : _bCengage Learning, _cc2012.
300			_avi,498 pages : _billustrations (black and white) ; _c25 cm.
336			_2rdacontent _atext
337			_2rdamedia _aunmrdiated
338			_2rdacarrier _avolume
505			_aContents: Chapter 1 Management, the controller, and cost accounting -- Chapter 2 Cost terminology and cost behaviors -- Chapter 3 Predetermiend overhead rates, flexible budgets, and absorption/variable costing -- Chapter 4 Materials: Controlling, costing, and planning -- Chapter 5 Inventory and production management -- Chapter 6 Factory overhead: Departmentalization -- Chapter 7 Job order costing -- Chapter 8 Activity-based management and activity-based costing -- Chapter 9 Process costing -- Chapter 10 Allocation of joint costs and accounting for by-product/scrap -- Chapter 11 Standard costing variance analysis.
520			_a"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. The eight edition of Cost Accounting: Foundations and Evaluations 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." --Preface
521			_aAdult
541			_aDonation _xBiore, Christopher _yCollege of Business and Accountancy _zAccountancy
546			_aText in English
650			_aCost accounting.
700			_aRaiborn, Cecily A., _eauthor.
700			_aCarter, William K., _eauthor.
942			_2ddc _cBK
998			_cJanna [new] _d01/08/2026
999			_c14777 _d14777