Accounting for Decision Making and Control

Jerold Zimmerman

ISBN 10: 007126745X / ISBN 13: 9780071267458

Editore: Mcgraw Hill Higher Education, 2009

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Paperback This item shows wear from consistent use but remains in good readable condition. It may have marks on or in it, and may show other signs of previous use or shelf wear. May have minor creases or signs of wear on dust jacket. Packed with care, shipped promptly. Codice articolo W-001-2114

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Titolo: Accounting for Decision Making and Control

Casa editrice: Mcgraw Hill Higher Education

Data di pubblicazione: 2009

Legatura: Rilegato

Condizione: Good

Condizione sovraccoperta: sovraccoperta

Descrizione articolo

Riassunto:

Accounting for Decision Making and Control provides students and managers with an understanding and appreciation of the strengths and limitations of an organization’s accounting system which allows them to be more intelligent users of these systems. The 6th edition provides a framework for thinking about accounting systems and a basis for analyzing proposed changes to these systems. The text demonstrates that managerial accounting is an integral part of the firm’s organizational architecture, not just an isolated set of computational topics. This new edition has improved its readability and accessibility to students.

Contenuti:

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: Budgets and 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