Accounting for decision making and control /
Zimmerman, Jerold L.,
Accounting for decision making and control / Jerold L. Zimmerman. - Chicago : Irwin, c1995. - xxi, 646 p. : ill. ; 24 cm.
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) Budgets and budgeting 7) Cost allocation: Theory 8) Cost allocation: Practices 9) Absorption cost system 10)Criticisms of absorption cost systems: Incentives 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
0256128545
Accounting.
Management.
Decision making.
HF5657.4 / .Z55 1995
Accounting for decision making and control / Jerold L. Zimmerman. - Chicago : Irwin, c1995. - xxi, 646 p. : ill. ; 24 cm.
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) Budgets and budgeting 7) Cost allocation: Theory 8) Cost allocation: Practices 9) Absorption cost system 10)Criticisms of absorption cost systems: Incentives 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
0256128545
Accounting.
Management.
Decision making.
HF5657.4 / .Z55 1995