TY - BOOK AU - Kinney,Michael R AU - Raiborn,Cecily A TI - Cost accounting: foundations and evolutions SN - 9780324560558 AV - HF5686.C8 B2758 2009 U1 - 657.42 22 PY - 2009/// CY - Mason, OH, USA PB - Thomson/South-Western KW - Cost accounting N1 - Includes bibliographical references and index; 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 UR - http://catdir.loc.gov/catdir/enhancements/fy1104/2007933039-b.html UR - http://catdir.loc.gov/catdir/enhancements/fy1104/2007933039-d.html UR - http://catdir.loc.gov/catdir/enhancements/fy1104/2007933039-t.html ER -