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