000 | 01893nam a2200241Ia 4500 | ||
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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 |
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245 | 0 |
_aAccounting Accounting for Decision Making and Control / _cJerold L. Zimmerman |
|
250 | _aSixth Edition | ||
260 |
_aBoston, Massachusetts : _bMcGraw Hill Education, _cc2009 |
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300 |
_axvi, 733 pages : _billustrations ; _c27 cm. |
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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 |
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999 |
_c2563 _d2563 |