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Accounting for decision making and control. / Jerold L. Zimmerman.

By: Zimmerman, Jerold L, 1947-Material type: TextTextPublisher: New York : McGraw-Hill, 2014Edition: 8th edDescription: xvi, 680 p. : ill. ; 26 cmISBN: 9780071314756; 007131475XSubject(s): Managerial accountingDDC classification: 658.15/11 LOC classification: HF5657.4.Z55 Online resources: Contributor biographical information | Publisher description | Table of contents only
Contents:
Contents: 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 system -- 10)Criticisms of absorption cost systems: Incentives 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: Provides students and managers with an understanding appreciation of the strengths and limitations of an organization's accounting system, thereby allowing them to be more intelligent users of these systems. This title demonstrates that managerial accounting is an integral part of the firm's organizational architecture.
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Books Books WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA KUMASI LIBRARY
General Stacks 		WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA KUMASI LIBRARY
HF5657.4.Z55(8e) (Browse shelf) 1 Available K/890/890/19
Books Books WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA KUMASI LIBRARY
General Stacks 		WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA KUMASI LIBRARY
HF5657.4.Z551(8e) (Browse shelf) 2 Available K/891/891/19

Contents: 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 system -- 10)Criticisms of absorption cost systems: Incentives 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

Provides students and managers with an understanding appreciation of the strengths and limitations of an organization's accounting system, thereby allowing them to be more intelligent users of these systems. This title demonstrates that managerial accounting is an integral part of the firm's organizational architecture.

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