TY - BOOK AU - Zimmerman, Jerold L. TI - Accounting for decision making and control SN - 978-0-07-813672-6 AV - GC HF 5657.4 .Z56 2011 c.1 PY - 2011/// CY - New York PB - McGraw Hill Irwin KW - ACCOUNTING N1 - 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 ER -