000			01633nam a22002297a 4500
999			_c86447 _d86447
003			PUMLC
005			20240602104124.0
008			220827b ||||| |||| 00| 0 eng d
020			_a9780073379487
040			_dPUMLC
082			_a658.1511
100			_aZimmerman, Jerold L. _d1947- _911575
245			_aAccounting for decision making and control / _cJerold L. Zimmerman
250			_a6th ed.
260			_aBoston : _bMcGraw-Hill Irwin, _cc2009.
300			_axvi, 733 p. : _bill. (some col.) ; _c26 cm.
504			_aIncludes bibliographical references and index.
505	0		_aContent: 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.
520	0		_aSummary: 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.
650			_aManagerial accounting. _9109
942			_2ddc _cBK _e6th ed. _k658.1511 _mZ72 _n0