TY - BOOK AU - Jerold Zimmerman TI - Accounting for decision making and control SN - 0073039373 AV - HF 5657 .4.Z55 PY - 2000/// CY - Uunited states of America PB - McGraw Hill Companies N1 - introduction The nature of costs Opportunity cost of capital and capital budgeting Organisational architecture Responsibility accounting and transfer pricing Budgeting Cost allocation: theory Cost allocation: practices Absorption cost systems Criticisms of absorption cost systems: incentive to overproduce Criticisms of absorption costs systems: inaccurate product costs Standard costs: direct labour and materials Overhead and marketing variances Management accounting in a changing environment ER -