Zimmerman, Jerold L.  1947- <br/><br/>
Accounting for decision making and control / 
Jerold L. Zimmerman 
 - 6th ed. 
 - Boston :  McGraw-Hill Irwin,  c2009. 
 - xvi, 733 p. :   ill. (some col.) ;  26 cm. 
<br/><br/>Includes bibliographical references and index. 
<br/><br/>Content:<br/>1. Introduction<br/>2. The Nature of Costs<br/>3. Opportunity Cost of Capital and Capital Budgeting<br/>4. Organizational Architecture<br/>5. Responsibility Accounting and Transfer Pricing<br/>6. Budgeting<br/>7. Cost Allocation: Theory<br/>8. Cost Allocation: Practices<br/>9. Absorption Cost Systems<br/>10. Criticisms of Absorption Cost Systems: Incentive to Overproduce<br/>11. Criticisms of Absorption Cost Systems: Inaccurate Product Costs<br/>12. Standard Costs: Direct Labor and Materials<br/>13. Overhead and Marketing Variances<br/>14. Management Accounting in a Changing Environment. 
<br/><br/> Summary:<br/>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. 
<br/><br/><label>ISBN: </label>9780073379487 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Managerial accounting.
<br/><br/><label>Dewey Class. No.: </label>658.1511