000			01893nam a2200241Ia 4500
003			NULRC
005			20250520094802.0
008			250520s9999 xx 000 0 und d
020			_a9780071283700
040			_cNULRC
050			_aHF 5635 .Z56 2009
100			_aZimmerman, Jerold L. _eauthor
245		0	_aAccounting Accounting for Decision Making and Control / _cJerold L. Zimmerman
250			_aSixth Edition
260			_aBoston, Massachusetts : _bMcGraw Hill Education, _cc2009
300			_axvi, 733 pages : _billustrations ; _c27 cm.
365			_bUSD2995
504			_aIncludes index.
505			_a1. 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
520			_aAccounting 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.
650			_aACCOUNTING
942			_2lcc _cBK
999			_c2563 _d2563