Accounting for decision making and control /
Jerold L. Zimmerman
- Seventh Edition.
- New York : McGraw Hill Irwin, c2011
- xvi, 700 pages : color illustrations ; 26cm.
Includes glossary and index
Concepts: 1. Introduction -- 2. The Nature of Costs -- 3. Opportunity Cost of Capital and Capital Budgeting -- 4. Organizational Architecture 5. Responsibility Accounting and Transfering Pricing -- 6. Budgeting -- 7. Cost Allocation: Theory -- 8. Cost Allocation: Practices -- 9. AbsorptionCost Systems -- 10. Criticism of Absoprion Cost Systems: Incentive to Overproduce -- 11. Criticism of Absoption Cost Systems: Inaccurate Product Costs -- 12. Standard Costs: Direct Labor and Materials -- 13. Overhead and Marketing Variances -- 14. Management Accounting in a Changing Environment.