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Accounting for Decision Making and Control,9780073379487
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Accounting for Decision Making and Control

by
Edition:
6th
ISBN13:

9780073379487

ISBN10:
0073379484
Media:
Hardcover
Pub. Date:
3/27/2008
Publisher(s):
McGraw-Hill/Irwin
List Price: $242.66
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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.

Table of Contents

Introduction
The nature of costs
Opportunity cost of capital and capital budgeting
Organizational architecture
Responsibility accounting and transfer pricing
Budgets and budgeting
Cost allocation: Theory
Cost allocation: Practices
Absorption cost system
Criticisms of absorption cost systems: Incentives to overproduce
Criticisms of absorption cost systems: Inaccurate product costs
Standard costs: Direct labor and materials
Overhead and marketing variances
Management accounting in a changing environment
Table of Contents provided by Publisher. All Rights Reserved.


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