000 01535nam a2200241Ia 4500
003 NULRC
005 20250520102924.0
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020 _a9789712379031
040 _cNULRC
050 _aHF 5686 .F64 2016
100 _aFlores, Marlon Oyzon
_eauthor
245 0 _aIntegrated cost accounting :
_bprinciples and applications /
_cMarlon Oyzon Flores
250 _a1st edition.
260 _aRecto :
_bGIC Enterprises & Co. Inc.,
_cc2016
300 _a374 pages ;
_c25 cm.
365 _bPHP570
504 _aIncludes bibliographical references and index.
505 _a1. Cost accounting and cost concepts -- 2. Job order costing -- 3. Accounting for materials -- 4. Accounting for labor -- 5. Accounting for manufacturing overhead -- 6. Spoilage, defective units, rework and scrap -- 7. Just in time and backflush accounting -- 8. Process costing: general procedure -- 9. Process costing using FIFO method -- 10. process costing using average method -- 11. Lost units, evaporated loss and increase in units -- 12. Joint costs and by products costing -- 13. Activity based costing -- 14. Standard costing and variance analysis -- 15. Cost management.
520 _aThis textbook is intended primarily for accounting and management students. CPA candidates who need a refresher in cost accounting would also benefit from this book. It is hoped that this book will serve as a valuable references and study guide for these intended users.
650 _aCOST ACCOUNTING
942 _2lcc
_cBK
999 _c18866
_d18866