Strategic Cost Management: A Balanced Approach to Management Accounting
ABOUT THE AUTHOR
She is a certified public accountant who graduated cum laude with her BS in Accountancy from St. Paul University. She also graduated magna cum laude with her Master in Business Administration granted by San Sebastian College and holds a Doctor in Business Administration from San Beda University, where she is currently the Vice Dean for Accountancy and Business Cluster and the Accountancy Department Chair of the College of Arts and Sciences. She is a reviewer for Auditing Theory at CRC-ACE Professional CPA Review Center. She has authored the books Theory of Audit: A Modular Approach and Auditing Theory: Test and Quizzer. Dr. Moreno also owns and manages JR Moreno Accounting Services based in Quezon City. She is an active member of the Philippine Institute of Certified Public Accountants and the National Association of CPAs in Education. She is a former instructor and lecturer at DLSU, UST, FEU, CKSC, CEU, CHS, and SSC. She holds National Certification 3 in Bookkeeping under TESDA and a Professional Teacher’s Certificate issued by the UP Open University. Jackqui R. Moreno, CPA, MBA, DBA
CONTENTS
2024 04-AC-00059-0 978-621-04-5171-9 BS in Accountancy
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CONTENTS
CONTENTS
CHAPTER EIGHT: STANDARD COSTING AND VARIANCE ANALYSIS............................ 225 CHAPTER NINE: CAPITAL BUDGETING.......................................................................... 254 CHAPTER TEN: ACTIVITY-BASED COSTING ................................................................ 272 CHAPTER ELEVEN: PROCESS COSTING............................................................................ 289 BIBLIOGRAPHY .................................................................................... 327 ANNEX .................................................................................................. 331 INDEX.................................................................................................... 333
PREFACE .............................................................................................. v FEATURES............................................................................................ vii CHAPTER ONE: INTRODUCTION TO MANAGEMENT ACCOUNTING AND STRATEGIC COST MANAGEMENT............................................ 1 CHAPTER TWO: COST CONCEPTS AND ANALYSIS ..................................................... 28 CHAPTER THREE: COST-VOLUME-PROFIT ANALYSIS.................................................... 69 CHAPTER FOUR: PRODUCT COSTING CONCEPTS ...................................................... 108 CHAPTER FIVE: NONROUTINE DECISION-MAKING..................................................... 143 CHAPTER SIX: RESPONSIBILITY ACCOUNTING, TRANSFER PRICING, AND PERFORMANCE MANAGEMENT ............................................... 167 CHAPTER SEVEN: BUDGETING ......................................................................................... 193
2025 Higher Education Learning Solutions for the Business and Accountancy Program 55
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