TY - BOOK AU - Vicente, Ma. Violeta V. TI - Cost accounting & cost management SN - 978-971-587-031-3 U1 - Fil 657.42 V66c CY - Mandaluyong City, Philippines KW - Cost accounting N2 - Views about financial, cost, and management accounting in a business organization -- Cost concepts and classification, uses of cost data and cost flow -- Costing and control of elements of cost: materials, labor and factory overhead (actual and applied), and cost accounting cycle pro-forma journal entries -- Factory overhead departmentalization and responsibility accounting, control and reporting -- Cost accumulation procedure in a cost accounting cycle for job order costing illustrated, and special problems in accounting for materials (discounts, scrap, spoiled), and spoiled and defective work ER -