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    <subfield code="a">Barfield, Jesse J.</subfield>
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    <subfield code="a">Cost accounting: traditions and innovations. /</subfield>
    <subfield code="c">Jesse T. Barfield, Cecily A. Raiborn and Micheal A. Dalton</subfield>
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    <subfield code="a">New York:</subfield>
    <subfield code="b">West Publishing Company,</subfield>
    <subfield code="c">c1991.</subfield>
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    <subfield code="a">Includes index.</subfield>
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    <subfield code="a">Contents: Cost and management accounting defined -- Cost terminology and cost flows -- Predetermined overhead rates -- Service department cost allocation -- Job order costing -- Process costing: weighted average, FIFO, and standard -- Handling special issues: spoiled/defective units and accretion -- Cost allocation for joint products and by-products -- General concepts of standard costing; material and labor standards -- The Master budget -- Absorption and variable costing -- Cost-volume-profit analysis -- Cost control for discretionary costs -- Control of inventory and production -- Activity-based costing and other innovative techniques -- Measuring organizational performance -- Transfer pricing for products -- Relevant costing -- Capital asset selection and capital budgeting -- Advanced capital budgeting topics -- Linear programming -- Regression analysis and other forecasting techniques -- Appendix: present value tables.  </subfield>
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