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