000			03379nam a22003137a 4500
003			OSt
005			20260120110412.0
008			260120t20072008nyua|||er|||| 001 0 eng d
020			_a9780071262002 [newsprint]
040			_aUniversity of Cebu-Banilad _cUniversity of Cebu-Banilad
100			_aHilton, Ronald W., _eauthor.
245			_aManagerial accounting : _bcreating value in a dynamic business environment / _cby Ronald W. Hilton.
250			_aSeventh edition ; International edition.
260			_aNew York, NY : _bMcGraw Hill, _cc2008.
300			_axxxv, 824 pages : _billustrations (black and white) ; _c25 cm.
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
504			_aIncludes bibliographical references, glossary, and index.
505			_aContents: Part I Fundamentals and cost-accumulation systems -- 1 The changing role of managerial accounting in a dynamic business environment -- 2 Basic cost management concepts and accounting for mass customization operations -- 3 Product costing and cost accumulation in a batch production environment -- 4 Process costing and hybrid product-costing systems -- Part II Cost management systems, activity-based costing, and activity-based management -- 5 Activity-based costing -- 6 Activity-based management and cost management tools -- Part III Planning, control, and cost management systems -- 7 Activity analysis, cost behavior, and cost estimation -- 8 Cost-volume-profit analysis 9 Profit planning, activity-based budgeting, and e-budgeting -- 10 Standard costing, operational performance measures, and the balanced scorecard -- 11 Flexible budgeting and the management of overhead and support activity costs -- 12 Responsibility accounting, quality control, and environmental cost management -- 13 Investment centers and transfer pricing -- Part IV Using accounting information in decision making -- 14 Decision making: Relevant costs and benefits -- 15 Target costing and cost analysis for pricing decisions -- 16 Capital expenditure decisions -- Part V Selected topics for further study -- 17 Absorption, variable, and throughput costing -- 18 Allocation of support activity costs and joint costs.
520			_a"The world of business is changing dramatically. As a result, the role of managerial accounting is very different than it was even a decade ago. Today, managerial accountants serve as internal business consultants, working side-by-side in cross-functional teams with managers from all areas of the organization. For a thorough understanding of managerial accounting, students should not only be able to produce accounting information, but also understand how managers are likely to use and react to the information. The goal of Managerial Accounting is to acquaint students of business with the fundamental tools of management accounting and to promote their understanding of the dramatic ways in which the field is changing. The emphasis throughout the text is on using accounting information to help manage an organization" --Preface
521			_aAdult
541			_aDonation _xBiore, Christopher _yCollege of Business and Accountancy _zAccountancy
546			_aText in English
650			_aManagerial accounting.
942			_2ddc _cBK
998			_cJanna [new] _d01/20/2026
999			_c14830 _d14830