000			03154nam a22003377a 4500
003			OSt
005			20260604105117.0
008			260218r20112011ph a|||er|||| 001 0 eng d
020			_a9789814272414 [newspaper]
040			_aUniversity of Cebu-Banilad _cUniversity of Cebu-Banilad
100			_aKinney, Michael R., _eauthor.
245			_aCost accounting / _cMichael R. Kinney, Cecily A. Raiborn.
250			_aPhilippine edition.
260			_aPasig City, Philippines : _bCengage Learning Asia Pte. Ltd., _cc2011.
300			_a968 pages : _billustrations (black and white) ; _c25.3 cm.
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
504			_aIncludes index, glossary.
505			_aContents: 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: Present Value Tables — Glossary — Index.
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. This edition of Cost Accounting 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. 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 displays the real-world relevance of this topic to its readers." —Preface
521			_aAdult
541			_aDonation _xBiore, Christopher _yCollege of Business and Accountancy _zAccountancy
546			_aText in English
650			_aAccounting.
700			_aRaiborn, Cecily A., _eauthor.
942			_2ddc _cBK
998			_cGian [new] _d02/18/2026
998			_cJanna [edited&cheked] _d06/04/2026
999			_c14935 _d14935