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Cost accounting : foundations and evolutions / Michael R. Kinney and Cecily A. Raiborn

By: Kinney, Michael R [author]Contributor(s): Raiborn, Cecily A [co-author]Material type: Text

TextPublication details: Cincinnati: South-Western, Cengage Learning, 2013Edition: 9th EditionDescription: xvi, 832 pages : illustrations ; 28 cmISBN: 9781111971724Subject(s): COST ACCOUNTINGLOC classification: HF 5686.C8 .K56 2013

Contents:

Introduction to cost accounting -- Cost terminology and cost behaviors -- Predetermined overhead rates, flexible budgets, and absorption/variable costing -- Activity-based management and activity-based costing -- Job order costing -- Process costing -- Standard costing and variance analysis -- The master budget -- Break-even point and cost-volume-profit analysis -- Relevant information for decision making -- Allocation of joint costs and accounting for by-product/scrap -- Introduction to cost management systems -- Responsibility accounting, support department cost allocations, and transfer pricing -- Performance measurement, balanced scorecards, and performance rewards -- Capital budgeting -- Managing costs and uncertainty -- Implementing quality concepts -- Inventory and production management -- Emerging management practices

Item type:

Books

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Item type	Current library	Home library	Collection	Shelving location	Call number	Copy number	Status	Date due	Barcode
Books	LRC - Annex II	National University - Manila	Accountancy	General Circulation	GC HF 5686.C8 .K56 2013 (Browse shelf (Opens below))	c.1	Available		NULIB000008193

Includes index.

Introduction to cost accounting --
Cost terminology and cost behaviors --
Predetermined overhead rates, flexible budgets, and absorption/variable costing --
Activity-based management and activity-based costing --
Job order costing --
Process costing --
Standard costing and variance analysis --
The master budget --
Break-even point and cost-volume-profit analysis --
Relevant information for decision making --
Allocation of joint costs and accounting for by-product/scrap --
Introduction to cost management systems --
Responsibility accounting, support department cost allocations, and transfer pricing --
Performance measurement, balanced scorecards, and performance rewards --
Capital budgeting --
Managing costs and uncertainty --
Implementing quality concepts --
Inventory and production management --
Emerging management practices

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