Accounting for decision making and control

Zimmerman, Jerold L.

Accounting for decision making and control / Jerold L. Zimmerman - Fifth edition - xvi, 800 pages

Includes index.

The nature of cost Opportunity cost of capital budgeting Organizational architecture Responsibility accounting and transfer pricing Budgeting Cost allocation : theory Cost allocation : practice Absorption cost systems Criticisms of absorption cost systems : incentive to overproduce Criticisms of absorption cost systems : inaccurate product cost Standard costs : direct labor and materials Overhead and marketing variances Management accounting in a changing environment

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Managerial accounting

658.1511