ACCOUNTING FOR DECISION MAKING AND CONTROL ZIMMERMAN J. Bankowa.pl

Accounting for Decision Making and Control provides students and managers with an understanding and appreciation of the strengths and limitations of an organization's accounting system which allows them to be more intelligent users of these systems.

The 6th edition provides a framework for thinking about accounting systems and a basis for analyzing proposed changes to these systems. The text demonstrates that managerial accounting is an integral part of the firm's organizational architecture, not just an isolated set of computational topics. This new edition has improved its readability and accessibility to students.

Table of Contents

Chapter 1: Introduction
Chapter 2: The nature of costs
Chapter 3: Opportunity cost of capital and capital budgeting
Chapter 4: Organizational architecture
Chapter 5: Responsibility accounting and transfer pricing
Chapter 6: Budgets and budgeting
Chapter 7: Cost allocation: Theory
Chapter 8: Cost allocation: Practices
Chapter 9: Absorption cost system
Chapter 10: Criticisms of absorption cost systems: Incentives to overproduce
Chapter 11: Criticisms of absorption cost systems: Inaccurate product costs
Chapter 12: Standard costs: Direct labor and materials
Chapter 13: Overhead and marketing variances
Chapter 14: Management accounting in a changing environment

832 pages, Paperback

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