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Accounting Accounting for Decision Making and Control / Jerold L. Zimmerman

By: Zimmerman, Jerold L [author]Material type: Text

TextPublication details: Boston: McGraw-Hill/Irwin, c2009Edition: Sixth EditionDescription: xvi, 733 pages : illustrations ; 27 cmISBN: 9780071283700Subject(s): ACCOUNTINGLOC classification: HF 5635 .Z56 2009

Contents:

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

Summary: 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.

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Item type	Current library	Home library	Collection	Shelving location	Call number	Copy number	Status	Date due	Barcode
Books	LRC - Annex II	National University - Manila	Gen. Ed. - CBA	General Circulation	GC HF 5635 .Z56 2009 (Browse shelf (Opens below))	c.1	Available		NULIB000000322

Includes index.

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

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.

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