Accounting for Decision Making and Control - 10th edition
Samenvatting
Accounting for Decision Making and Control provides students and managers with an understanding appreciation of the strengths and limitations of an organizations accounting system, thereby allowing them to be more intelligent users of these systems. Zimmerman provides students with a framework for understanding accounting systems and a basis for analyzing proposed changes to these systems.
Consistent with prior editions, the goal of the new 10th edition of Zimmerman strives to demonstrate to students that Managerial Accounting is an integral part of the firm's organizational architecture, not just an isolated set of computational topics.
Specificaties
Inhoudsopgave
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 Systems
10 Criticisms of Absorption Cost Systems: Incentive 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
Solutions to Concept Questions
Glossary
Index