TY  - BOOK
AU  - Kinney, Michael R.
AU  - Raiborn, Cecily A.
TI  - Cost accounting: foundations and evolutions 
SN  - 9781111971724
AV  - HF 5686.C8 .K56 2013 
PY  - 2013///
CY  - Cincinnati
PB  - South-Western/ Cengage Learning
KW  - COST ACCOUNTING
N1  - Includes 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
ER  -