Cost accounting and control /
Ma. Elenita Balatbat Cabrera, Gilbert Anthony B. Cabrera, and Bernadette Ann B. Cabrera.
- viii, 460 pages ; 24 cm.
Includes bibliographical references.
Cost accounting fundamentals -- Cost terms, concepts and classifications -- Cost behavior: analysis and use -- Cost-volume-profit relationship -- Accounting for cost flows -- Systems design: job order costing -- Systems design: job-order costing -- System design: process costing system; cost allocation -- Operating costing, just-in-time system and backflush costing -- Activity-based costing and management -- Standard costs and operating performance measures.