000			02103cam a22003494a 4500
999			_c2308 _d2308
001			191737699
003			OCoLC
005			20170212081018.0
008			070716s2009 ohuab b 001 0 eng
010			_a2007933039
020			_a9780324560558
020			_a0324560559
035			_a.b70000402
040			_aDLC _cDLC _dSINTU _dBAKER _dYDXCP _dBTCTA _dMYPMP _dOCL _dOSU _dUtOrBLW
049			_aOSUU
050	0	0	_aHF5686.C8 _bB2758 2009
050	0	0	_aHF5686.C8 _bB2758 2009
082	0	0	_a657.42 _222
100	1		_aKinney, Michael R
245	1	0	_aCost accounting : _bfoundations and evolutions / _cMichael R. Kinney, Cecily A. Raiborn
250			_a7e
260			_aMason, OH, USA : _bThomson/South-Western, _cc2009
300			_axvi, 776 p. : _bcol. ill., map ; _c29 cm
504			_aIncludes bibliographical references and index
505	0		_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		0	_aCost accounting
700	1		_aRaiborn, Cecily A
856	4	2	_3Contributor biographical information _uhttp://catdir.loc.gov/catdir/enhancements/fy1104/2007933039-b.html
856	4	2	_3Publisher description _uhttp://catdir.loc.gov/catdir/enhancements/fy1104/2007933039-d.html
856	4	1	_3Table of contents only _uhttp://catdir.loc.gov/catdir/enhancements/fy1104/2007933039-t.html
942			_2ddc _cBK