000			01563nam a2200241Ia 4500
003			NULRC
005			20250520100641.0
008			250520s9999 xx 000 0 und d
020			_a9781111971724
040			_cNULRC
050			_aHF 5686.C8 .K56 2013
100			_aKinney, Michael R. _eauthor
245		0	_aCost accounting : _bfoundations and evolutions / _cMichael R. Kinney and Cecily A. Raiborn
250			_a9th Edition
260			_aCincinnati : _bSouth-Western/ Cengage Learning, _cc2013
300			_axvi, 832 pages : _billustrations ; _c28 cm.
365			_bUSD184.98
504			_aIncludes index.
505			_aIntroduction 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
650			_aCOST ACCOUNTING
700			_aRaiborn, Cecily A. _eco-author
942			_2lcc _cBK
999			_c10434 _d10434