000			02281nam a2200349Ia 4500
005			20250930134737.0
008			130729s2013 ohua b 001 0 eng
020			_a1111971722
020			_a9781111971724 (hbk.) _cRM1031.29
039		9	_a201310020906 _brosli _c201309261204 _drahah _y07-29-2013 _zrahah
040			_aAU@ _beng _cAU@ _dOCLCO _dTXI _dUKM
090			_aHF5686.C8K56 2013
090			_aHF5686.C8 _bK56 2013
100	1		_aKinney, Michael R.
245	1	0	_aCost accounting : _bfoundations and evolutions / _cMichael R. Kinney, Cecily A. Raiborn.
250			_a9th ed.
260			_aCincinnati : _bSouth-Western Cengage Learning, _c2013.
300			_axvi, 832 p. : _bcol. ill. ; _c28 cm.
500			_aEarlier edition written by Jesse T. Barfield, Cecily A. Raiborn and Michael R. Kinney.
504			_aIncludes bibliographical references and indexes.
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. _947344
907			_a.b15688793 _b2019-11-12 _c2019-11-12
942			_c01 _n0 _kHF5686.C8K56 2013
914			_avtls003535744
990			_ark4
991			_aFakulti Ekonomi & Pengurusan
998			_at _b2013-03-07 _cm _da _feng _gohu _y0 _z.b15688793
999			_c551503 _d551503