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Accounting for decision making and control / Jerold L. Zimmerman

By: Material type: TextTextPublication details: Boston : McGraw-Hill Irwin, c2009.Edition: 6th edDescription: xvi, 733 p. : ill. (some col.) ; 26 cmISBN:
  • 9780073379487
Subject(s): DDC classification:
  • 658.1511
Contents:
Content: 1. Introduction 2. The Nature of Costs 3. Opportunity Cost of Capital and Capital Budgeting 4. Organizational Architecture 5. Responsibility Accounting and Transfer Pricing 6. Budgeting 7. Cost Allocation: Theory 8. Cost Allocation: Practices 9. Absorption Cost Systems 10. Criticisms of Absorption Cost Systems: Incentive to Overproduce 11. Criticisms of Absorption Cost Systems: Inaccurate Product Costs 12. Standard Costs: Direct Labor and Materials 13. Overhead and Marketing Variances 14. Management Accounting in a Changing Environment.
Subject: Summary: This book demonstrates that managerial accounting is an integral part of the firm's organizational architecture, not just an isolated set of computational topics. Managers in all organizations, throughout their professional careers, interact with their accounting systems as it is both a source of information for decision making and part of the organization's control mechanisms.
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Holdings
Item type Current library Collection Call number Status Date due Barcode
Books Books Matheson Library Main Collection Main Collection 658.1511 Z72 (Browse shelf(Opens below)) Available 157685

Includes bibliographical references and index.

Content:
1. Introduction
2. The Nature of Costs
3. Opportunity Cost of Capital and Capital Budgeting
4. Organizational Architecture
5. Responsibility Accounting and Transfer Pricing
6. Budgeting
7. Cost Allocation: Theory
8. Cost Allocation: Practices
9. Absorption Cost Systems
10. Criticisms of Absorption Cost Systems: Incentive to Overproduce
11. Criticisms of Absorption Cost Systems: Inaccurate Product Costs
12. Standard Costs: Direct Labor and Materials
13. Overhead and Marketing Variances
14. Management Accounting in a Changing Environment.

Summary:
This book demonstrates that managerial accounting is an integral part of the firm's organizational architecture, not just an isolated set of computational topics. Managers in all organizations, throughout their professional careers, interact with their accounting systems as it is both a source of information for decision making and part of the organization's control mechanisms.

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