Accounting for Decision Making and Control - Rilegato

Zimmerman, Jerold

Rilegato

ISBN 10: 0078136725 ISBN 13: 9780078136726

Casa editrice: McGraw-Hill Education, 2010

Riassunto

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.

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:

Table of Contents:

Chapter 1)Introduction

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 6)Budgeting

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

Su questa edizione

• Editore: McGraw-Hill Education
• Data di pubblicazione: 2010
• ISBN 10: 0078136725
• ISBN 13: 9780078136726
• Rilegatura: Copertina rigida
• Numero di pagine: 700