Accounting for decision making and control
Author(s)
Bibliographic Information
Accounting for decision making and control
McGraw-Hill Irwin, c2009
6th ed
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Note
Includes index
Description and Table of Contents
Description
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.
Table of Contents
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
by "Nielsen BookData"
