Accounting for Decision Making and Control

by Zimmerman, Jerold

• ISBN13: 9781259564550
• ISBN10: 125956455X
• Edition: 9th
• Format: Hardcover
• Copyright: 2016-02-23
• Publisher: McGraw-Hill Education

Table of 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)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