Cost accounting and control /
Ma. Elenita Balatbat Cabrera, Gilbert Anthony B. Cabrera, and Bernadette Ann B. Cabrera
- 2021 Edition.
- Manila, Philippines : GIC Enterprises & Co. Inc., c2021
- viii, 460 pages ; 23 cm.
Includes bibliographical references.
CHAPTER 1. Cost Accounting Fundamentals -- 2. Cost Terms, concepts and classifications -- 3. Cost Behaviour : Analysis and Use -- 4. Cost-volume-profit Relationship -- 5. Accounting for cost flows -- 6. Systems design: Job-Order Costing -- 7. Systems Design: Process Costing system ; cost allocation -- 8. Operation costing, Just in time system and backflush costing -- 9. Activity-based costing and management -- 10. Standards cost and performance measures.
The central focus of this book is how accounting systems can add value to the organization by providing data for planning, control and decision making.