Cost accounting / (Record no. 8275)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02174nam a2200241Ia 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | NULRC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250520100554.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 250520s9999 xx 000 0 und d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 256035725 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | NULRC |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF 5686 .D43 1987 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Deakin, Edward B. |
| Relator term | author |
| 245 #0 - TITLE STATEMENT | |
| Title | Cost accounting / |
| Statement of responsibility, etc. | Edward B. Deakin and Michael W. Maher |
| 250 ## - EDITION STATEMENT | |
| Edition statement | Second Edition |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Homewood, Illinois : |
| Name of publisher, distributor, etc. | Irwin Inc., |
| Date of publication, distribution, etc. | c1987 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xxiv, 1036 pages : |
| Other physical details | illustrations ; |
| Dimensions | 26 cm. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Includes bibliographical references and index. |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Part One. Cost Accounting System -- Part Two. Differential Cost for Decision making -- Part Three. Cost Data for Performance evaluation -- Part Four. The impact of Uncertainty on Cost Analysis. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Cost accounting is experiencing dramatic changes. Developments in computer systems have reduced manual bookkeeping. Changing production methods in both service and manufacturing industries have made labor-intensive applications of cost accounting obsolete in some cases. There is an increasing emphasis on cost control in hospitals, in industries facing extensive foreign competition, in government, and in many other organizations that traditionally have not focused on cost control. We believe it is important for students to understand fundamental cost accounting concepts, to appreciate how those concepts are applied in prac-tice, and to see how they need to be adapted to accommodate nonmanufacturing applications and changing production technologies. For example, the chapters on cost systems discuss the use of costs for computing inventory values and cost of goods sold on financial statements, but also apply these ideas to product costing for managerial purposes when there is no inventory. The chapter on job costing includes a section on job costing in service organizations, like CPA firms. The discussion of cost allocation shows possible product cost distortions if costs in automated plants are assigned to products using traditional labor-based application methods. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | COST ACCOUNTING |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Maher, Michael W. |
| Relator term | co-author |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Library of Congress Classification |
| Koha item type | Books |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Collection | Home library | Current library | Shelving location | Date acquired | Source of acquisition | Total checkouts | Full call number | Barcode | Date last seen | Copy number | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Library of Congress Classification | Accountancy | LRC - Annex | National University - Manila | Relegation Room | 11/21/2012 | Reaccessioned | GC HF 5686 .D43 1987 | NULIB000006034 | 05/20/2025 | c.1 | 05/20/2025 | Books |