Cost accounting and control /
Norma D. De Leon, Ellery D. De Leon, and Guillermo M. De Leon.
- 2022 Edition.
- Manila : GIC Enterprises & Co., Inc., c2022.
- 440 pages ; 23 cm.
Chapter 1. Introduction to Cost Accounting.--Chapter 2. Costs.--Concepts and Classification.--Chapter 3. Cost Accounting Cycle.--Chapter 4. Job Order Costing.--Chapter 5. Just in Time and Backflush Accounting.--Chapter 6. Accounting for Materials.--Chapter 7. Accounting for labor.--Chapter 8. Accounting for Factory Overhead.--Chapter 9. Process Costing.--Chapter 10. Average and Fifo Costing.--Chapter 11. Joint Products and By-products.--Chapter 12. Standard Costing.--Chapter 13. Cost-Volume-Profit Analysis.
This text major discussions are on such topics as Job order costing, process costing, joint-products, and standard costing, all of which adequately illustrate concepts and procedures in cost accumulation and cost allocation. Also now included are a discussion of Just-in-Time technology, Activity Based Costing and Cost Value Profit analysis. The discussions and illustration ae focused not only on product costing - cost accumulation and cost allocation but also on the managerial uses of cost accounting information.