TY - BOOK AU - Zimmerman,Jerold L. TI - Accounting for decision making and control SN - 0072975865 U1 - 658.1511 PY - 2006///] CY - New York PB - McGraw-Hill/Irwin KW - Managerial accounting N1 - 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 ER -