000			01553nam a22002177a 4500
999			_c65097 _d65097
005			20221109170703.0
008			210526b ||||| |||| 00| 0 eng d
020			_a9780324655865
100	1		_aRaiborn, Cecily A.
245			_aCost accounting: foundations and evolutions / _cCecily A. Raiborn, Michael R. Kinney
264		1	_aAustralia: _bSouth-Western Cengage Learning, _cc2009.
300			_axvi, 776 pages: _bcolor illustrations; _c28 cm.
336			_atext _b txt _2rdacontent
337			_aunmediated _bn _2rdamedia
338			_avolume _bnc _2rdacarrier
505			_a1. 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	_aCapital budget
650		0	_aCost Accounting
700	1		_aKinney, Michael R.
942			_2ddc _cBK _01