TY  - BOOK
AU  - Kinney,Michael R.
AU  - Raiborn,Cecily A.
TI  - Cost accounting: foundations and evolutions 
SN  - 1111971722
PY  - 2013///
CY  - Cincinnati
PB  - South-Western Cengage Learning
KW  - Cost accounting
N1  - Earlier edition written by Jesse T. Barfield, Cecily A. Raiborn and Michael R. Kinney; Includes bibliographical references and indexes; 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
ER  -