Accounting for Decision Making and Control provides students and managers with an understanding appreciation of the strengths and limitations of an organisation’s accounting system. This book provides a framework for thinking about accounting systems and a basis for analysing proposed changes to these systems. The Seventh Edition demonstrates that managerial accounting is an integral part of the firm’s organisational architecture, not just an isolated set of computational topics. The purpose of this text is to provide students and managers with an understanding and appreciation of the strengths and limitations of an organisation’s accounting system, thereby allowing them to be more intelligent users of these systems. The main purpose proposed by the author remains in tact for the Seventh Edition.
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Jerold Zimmerman is Ronald L. Bittner Professor at the William E. Simon Graduate School of Business, University of Rochester. He holds an undergraduate degree from the University of Colorado, Boulder, and a doctorate from the University of California, Berkeley.
While at Rochester, Dr. Zimmerman has taught a variety of courses spanning accounting, finance, and economics. Accounting courses include nonprofit accounting, intermediate accounting, accounting theory, and managerial accounting. A deeper appreciation of the challenges of managing a complex organization was acquired by spending four years as Deputy Dean of the Simon School.
Professor Zimmerman publishes widely in accounting on topics as diverse as cost allocations, Sarbanes-Oxley Act, disclosure, financial accounting theory, capital markets, and executive compensation.Contenuti:
Table of Contents:
Chapter 2)The nature of costs
Chapter 3)Opportunity cost of capital and capital budgeting
Chapter 4)Organizational architecture
Chapter 5)Responsibility accounting and transfer pricing
Chapter 7)Cost allocation: Theory
Chapter 8)Cost allocation: Practices
Chapter 9)Absorption cost system
Chapter 10)Criticisms of absorption cost systems: Incentives to overproduce
Chapter 11)Criticisms of absorption cost systems: Inaccurate product costs
Chapter 12)Standard costs: Direct labor and materials
Chapter 13)Overhead and marketing variances
Chapter 14) Management accounting in a changing environment
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Descrizione libro Mcgrawhill Sp. Condizione libro: New. This is an Int'l Edition. Please note: We do not ship to PO Boxes, please provide us with your complete delivery address. Codice libro della libreria ColBSPD-3679
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Descrizione libro McGraw Hill Higher Education, 2010. Paperback. Condizione libro: New. book. Codice libro della libreria 007128964X
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