TY - BOOK AU - Zimmerman,Jerold L. TI - Accounting for decision making and control SN - 9781260565478 U1 - 657 22 PY - 2020/// CY - Chicago PB - Irwin KW - Accounting KW - Management KW - Decision making N1 - 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 ER -