000 -LEADER |
fixed length control field |
01553nam a22002177a 4500 |
005 - DATE AND TIME OF LATEST TRANSACTION |
control field |
20221109170703.0 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
fixed length control field |
210526b ||||| |||| 00| 0 eng d |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
International Standard Book Number |
9780324655865 |
100 1# - MAIN ENTRY--PERSONAL NAME |
Preferred name for the person |
Raiborn, Cecily A. |
245 ## - TITLE STATEMENT |
Title |
Cost accounting: foundations and evolutions / |
Statement of responsibility, etc |
Cecily A. Raiborn, Michael R. Kinney |
264 #1 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
Place of publication, distribution, etc |
Australia: |
Name of publisher, distributor, etc |
South-Western Cengage Learning, |
Date of publication, distribution, etc |
c2009. |
300 ## - PHYSICAL DESCRIPTION |
Extent |
xvi, 776 pages: |
Other physical details |
color illustrations; |
Dimensions |
28 cm. |
336 ## - CONTENT TYPE |
Content type term |
text |
Content type code |
txt |
Source |
rdacontent |
337 ## - MEDIA TYPE |
Media type term |
unmediated |
Media type code |
n |
Source |
rdamedia |
338 ## - CARRIER TYPE |
Carrier type term |
volume |
Carrier type code |
nc |
Source |
rdacarrier |
505 ## - CONTENTS |
Formatted contents note |
1. Introduction to Cost Accounting. 2. Cost Terminology and Cost Behaviors. 3. Predetermined Overhead Rates, Flexible Budgets, and Absorption/Variable Costing. 4. Activity-Based Management and Activity-Based Costing. 5. Job Order Costing. 6. Process Costing. 7. Standard Costing and Variance Analysis. 8. The Master Budget. 9. Break-Even Point and Cost-Volume Profit Analysis. 10. Relevant Information for Decision Making. 11. Allocation of Joint Costs and Accounting for By-Products. 12. Introduction to Cost Management Systems. 13. Responsibility Accounting and Transfer Pricing in Decentralized Organizations. 14. Performance Measurement, Balanced Scorecards, and Performance Rewards. 15. Capital Budgeting. 16. Managing Costs and Uncertainty. 17. Implementing Quality Concepts. 18. Inventory and Production Management. 19. Emerging Management Practices. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name as entry element |
Capital budget |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name as entry element |
Cost Accounting |
700 1# - ADDED ENTRY--PERSONAL NAME |
Personal name |
Kinney, Michael R. |
942 ## - ADDED ENTRY ELEMENTS |
Source of classification or shelving scheme |
|
Item type |
BOOK |
Issues (borrowed), all copies |
1 |