000			01535nam a22001937a 4500
008			120831t xxu||||| |||| 00| 0 eng d
020			_a0314774750
050			_aHF5686.B23
100			_aBarfield, Jesse J.
245			_aCost accounting: traditions and innovations. / _cJesse T. Barfield, Cecily A. Raiborn and Micheal A. Dalton
260			_aNew York: _bWest Publishing Company, _cc1991.
300			_axxxii, 965 p.: _bill.; _c26cm.
500			_aIncludes index.
505			_aContents: 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.
650			_bCost Accounting.
700			_aRaiborn, Cecily A.
700			_aDalton, Micheal
942			_2lcc _cBK
999			_c2273 _d9773