Accounting for decision making and control
著者
書誌事項
Accounting for decision making and control
McGraw-Hill Irwin, c2009
6th ed
大学図書館所蔵 全13件
注記
Includes index
内容説明・目次
内容説明
Accounting for Decision Making and Control provides students and managers with an understanding and appreciation of the strengths and limitations of an organization's accounting system which allows them to be more intelligent users of these systems. The 6th edition provides a framework for thinking about accounting systems and a basis for analyzing proposed changes to these systems. The text demonstrates that managerial accounting is an integral part of the firm's organizational architecture, not just an isolated set of computational topics. This new edition has improved its readability and accessibility to students.
目次
Chapter 1: IntroductionChapter 2: The nature of costsChapter 3: Opportunity cost of capital and capital budgetingChapter 4: Organizational architectureChapter 5: Responsibility accounting and transfer pricingChapter 6: Budgets and budgetingChapter 7: Cost allocation: TheoryChapter 8: Cost allocation: PracticesChapter 9: Absorption cost systemChapter 10: Criticisms of absorption cost systems: Incentives to overproduceChapter 11: Criticisms of absorption cost systems: Inaccurate product costsChapter 12: Standard costs: Direct labor and materialsChapter 13: Overhead and marketing variancesChapter 14: Management accounting in a changing environment
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