000			03331nam a22003377a 4500
003			OSt
005			20260604105322.0
008			260218r20162013ph a|||er|||| 001 0 eng d
020			_a9789814424790 [newsprint]
040			_aUniversity of Cebu-Banilad _cUniversity of Cebu-Banilad
100			_aRaiborn, Cecily A., _eauthor.
245			_aCost accounting / _cMichael R. Kinney, Cecily A. Raiborn.
250			_aPhilippine edition ; Second edition.
260			_aTaguig City, Philippines : _bCengage Learning Asia Pte. Ltd., _cc2013.
300			_a832 pages : _billustrations (black and white) ; _c25.4 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 — Glossary — Acronyms — Name Index — Subject Index.
520			_a"Cost accounting is a dynamic discipline that is constantly responding to the needs of managers in a highly competitive and global business world. While the primary use of cost accounting is to determine product costs for internal management and external financial reporting, managers also need cost accounting information to develop, implement, and evaluate strategy. The ninth edition of Cost Accounting Principles covers the fundamental cost accounting procedures and calculations as well as the more strategic cost management concepts needed for planning and decision making. 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 Principles engages students by highlighting the real-world relevance of each topic. The text encourages students to expand their capabilities beyond merely computing answers to critically thinking about a variety of business issues." —Preface
521			_aAdult
541			_aDonation _xBiore, Christopher _yCollege of Business and Accountancy _zBSBA-Management Accounting
546			_aText in English
650			_aAccounting.
700			_aKinney, Michael R., _eauthor.
942			_2ddc _cBK
998			_cGian [new] _d02/18/2026
998			_cJanna [edited&checked] _d06/04/2026
999			_c14936 _d14936