Zimmerman, Jerold L. 1947-
Accounting for decision making and control / Jerold L. Zimmerman - 6th ed. - Boston : McGraw-Hill Irwin, c2009. - xvi, 733 p. : ill. (some col.) ; 26 cm.
Includes bibliographical references and index.
Content:
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 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.
Summary:
This book 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.
9780073379487
Managerial accounting.
658.1511
Accounting for decision making and control / Jerold L. Zimmerman - 6th ed. - Boston : McGraw-Hill Irwin, c2009. - xvi, 733 p. : ill. (some col.) ; 26 cm.
Includes bibliographical references and index.
Content:
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 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.
Summary:
This book 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.
9780073379487
Managerial accounting.
658.1511