000			02127nam a22002897a 4500
999			_c2596 _d2596
005			20201101140709.0
008			100927s2003 xxu||||f |||| 001 0 eng d
020			_a032418090x
020			_a9780324180909
040			_aEG-NcFUE _erda
082	0	4	_221 _a657.42 _bB.J.C.
100	1		_aBarfield, Jesse T. _910636 _eauthor
245	1	0	_aCost accounting : _btraditions and innovations / _cJesse T. Barfield , Cecily A. Raiborn , Michael R. Kinney.
250			_aFifth edition
264			_aMason, OH : _bThomson/South-Western, _c2003.
300			_a1 vol. (XVIII-890, [33] pages : _billustrations ; _c29 cm.
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
505	0		_a1. Introduction to Cost Accounting. 2. Cost Terms and Cost Behaviors. 3. Predetermined Overhead Rates, Flexible Budgets, and Absorption/Variable Costing. 4. Job Order Costing. 5. Activity-Based Management and Activity-Based 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. Cost Modeling and Prediction. 14. Responsibility Accounting and Transfer Pricing in Decentralized Organizations. 15. Capital Budgeting. 16. Treasury Management. 17. Implementing Quality Concepts. 18. Inventory and Production Management. 19. Emerging Management Practices. 20. Measuring and Rewarding Organizational Performance.
520			_aCovers cost topics in the context of organizational strategy and operational tactics, as cost management decisions are sensitive to strategies driven by quality, cost, and innovation. This book offers real-world examples and visual illustrations that bring cost management techniques into the student's sphere of understanding.
650		4	_aCost accounting. _910637
700	1		_aRaiborn, Cecily A. _910638 _ejoint author
700	1		_aKinney, Michael R. _910639 _ejoint author
942			_2ddc _cBK