000			00873nam a2200145 4500
999			_c2745 _d2745
020			_a0073039373
050			_aHF 5657 _b.4.Z55
100			_aJerold Zimmerman
245			_aAccounting for decision making and control
250			_a3rd ed.
260			_aUunited states of America _bMcGraw Hill Companies _c2000
300			_axxi, 730 pg
505			_aintroduction 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
942			_cBK