Accounting for decision making and control
著者
書誌事項
Accounting for decision making and control
McGraw-Hill/Irwin, c2003
4th ed
- : Internatinal ed
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: Internatinal edS 8.3||01998||284613000284613,
InternationalS 8.3||01998||284613000284613 -
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注記
Previous ed.: 1999
Includes bibliographical references and index
Various multi-media instruction materials are available to supplement the text.
内容説明・目次
内容説明
Accounting for Decision Making and Control by Jerry Zimmerman continues to grow in popularity with instructors due to its emphasis on teaching students to critically evaluate and solve actual business problems. Zimmerman is able to achieve this through: 1) Strong conceptual framework; 2) Business orientation focusing on how organizations work; 3) Balance between concepts & practice; 4) Strongest problem material available.
目次
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
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