Accounting for Decision Making and Control - Rilegato

Zimmerman, Jerold

Rilegato

ISBN 10: 0078025745 ISBN 13: 9780078025747

Casa editrice: McGraw-Hill Education, 2013

Riassunto

Accounting for Decision Making and Control provides students and managers with an understanding appreciation of the strengths and limitations of an organization’s accounting system, thereby allowing them to be more intelligent users of these systems. The Eighth Edition demonstrates that managerial accounting is an integral part of the firm’s organizational architecture, not just an isolated set of computational topics.

Managers in all organizations, throughout their professional careers, interact with their accounting systems as it is both a source of information for decision making and part of the organization’s control mechanisms.

Su questo libro

L'autore:

Research and teaching interests involve financial and managerial accounting. He and Professor Ross L. Watts received American Institute of Certified Public Accountants Awards in 1979 and 1980 for their joint papers. He received the American Accounting Association award for Seminal Contribution to Accounting Literature in 2004. He was the 1978 winner of the Competitive Manuscript Award, sponsored by the American Accounting Association, for his paper, "The Costs and Benefits of Cost Allocation." His research, which has come to be called "positive theories of accounting," seeks to understand the costs and benefits of various accounting procedures. He and Watts co-authored a book, Positive Accounting Theory, published by Prentice-Hall in 1986.

Contenuti:

1) Introduction

2) The nature of costs

3) Opportunity cost of capital and capital budgeting

4) Organizational architecture

5) Responsibility accounting and transfer pricing

6) Budgeting

7) Cost allocation: Theory

8) Cost allocation: Practices

9) Absorption cost system

10) Criticisms of absorption cost systems: Incentives to overproduce

11) Criticisms of absorption cost systems: Inaccurate product costs

12) Standard costs: Direct labor and materials

13) Overhead and marketing variances

14) Management accounting in a changing environment

Su questa edizione

• Editore: McGraw-Hill Education
• Data di pubblicazione: 2013
• ISBN 10: 0078025745
• ISBN 13: 9780078025747
• Rilegatura: Copertina rigida
• Numero di pagine: 680