Accounting for decision making and control /
Zimmerman, Jerold L., 1947-
Accounting for decision making and control / Jerold L.Zimmerman. - Tenth edition. - xxi, 646 pages. : illustration. ; 24 cm .
Includes bibliographical references and index
Introduction --The nature of costs --Opportunity cost of capital and capital budgeting --Organizational architecture --
Responsibility accounting and transfer pricing --Budgeting --
Cost allocation: theory --Cost allocation: practices --
Absorption cost systems --Criticism of absorption cost systems: incentive to overproduce --Criticism of absorption cost systems: inaccurate product costs --Standard cost: direct labor and materials --Overhead and marketing variances --Management accounting in a changing environment.
9781260565478
Accounting
Management
Decision making
657 / Z.J.A
Accounting for decision making and control / Jerold L.Zimmerman. - Tenth edition. - xxi, 646 pages. : illustration. ; 24 cm .
Includes bibliographical references and index
Introduction --The nature of costs --Opportunity cost of capital and capital budgeting --Organizational architecture --
Responsibility accounting and transfer pricing --Budgeting --
Cost allocation: theory --Cost allocation: practices --
Absorption cost systems --Criticism of absorption cost systems: incentive to overproduce --Criticism of absorption cost systems: inaccurate product costs --Standard cost: direct labor and materials --Overhead and marketing variances --Management accounting in a changing environment.
9781260565478
Accounting
Management
Decision making
657 / Z.J.A