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082	0	4	_a657.42 _bRAY
100	1		_aRayburn, Letricia Gayle. _93624
245	1	0	_aCost accounting : _busing a cost management approach / _cLetricia Gayle Ray
250			_a6th ed.
260			_aBoston, Mass : _bIrwin/McGraw-Hill, _c1996
300			_axxxi, 876 p. ; _c26 cm.
440		4	_aThe Irwin series in undergraduate accounting _993960
505	0		_aPt I. Cost/Management Accounting Concepts. 1. Cost Accounting in a Contemporary Environment. 2. Cost Concepts and Cost Flows. 3. Cost Behavior and Cost Estimation. 4. Volume-Based Cost Assignments. 5. Activity-Based Cost Systems and Strategic Cost Analysis. - Pt II. Product Cost Allocation and Accumulation Procedures. 6. Job Order Costing. 7. Process Costing-Weighted-Average and FIFO. 8. Process Costing-Addition of Materials and Lost Units. 9. Joint Product and By-Product Costing. - Pt III. Cost Data for Performance Evaluation. 10. Strategic Planning and Budgeting. 11. Nonmanufacturing Budgets, Forecasted Statements, and Behavioral Issues. 12. Target Costing, Kaizen Costing, and Standard Costing for Materials and Labor. 13. Standard Costs and Factory Overhead Variances. - Pt IV. Cost Planning and Control. 14. Cost-Volume-Profit Analysis. 15. Product Quality and Inventory Management in a JIT Environment. 16. Payroll Accounting and Incentive Plans. - Pt V. Cost Accounting/Cost Management for Decision Making. 17. Decision Models and Strategic Cost Analysis under Uncertainty. 18. Performance Evaluation and Segment Analysis. 19. Transfer Pricing in Multidivisional Companies. 20. Capital Budgeting. 21. Capital Budgeting-Additional Topics. 22. Activity-Based Management for Marketing and Pricing Decisions. - Pt VI. Analysis of Costs and Profits. 23. Variable Costing. 24. Revenue Variances, Material Mix and Yield Variances, and Labor Mix and Yield Variances. 25. Gantt Charts, PERT, and Decision Tree Analysis. 26. Linear Programming and the Cost Accountant. - Appendix Present Value Tables. - Index.
520			_aThis book considers the needs of its customers - the students, the teachers, and employers. It is designed to develop critical thinking and communication skills by encouraging professors to teach students how to think. Its emphasis on the cost management approach recognizes that product costing for inventory valuation and income determination is only one cost accounting's many purposes - certainly not its primary purpose. It further emphasizes that methods of determining product cost must reflect the current manufacturing and service environment. - Preface.
525			_aAccompanied by : study guide for use with cost accounting : using a cost management approach. 6th ed. / Letritia Gayle Rayburn (iii, ca. 900 p. ; 28cm.) c1996. ISBN 0256174814
590			_aAustralian Degree Programme : 22321T
590			_aAccounting : 9706
650		0	_aCost accounting. _992279
650		0	_aManagerial accounting _9209852
920			_aCAL : 86380
921			_aUOSM : 23148, 23149
999			_c34167 _d34167