000			02105cam a2200337 a 4500
001			17461631
003			OSt
005			20210719100511.0
008			120913s2014 nyua 000 0 eng
010			_a 2012037346
020			_a9780071314756
020			_a007131475X
040			_aDLC _cDLC _dDLC
042			_apcc
050	0	0	_aHF5657.4.Z55
082	0	0	_a658.15/11 _223
100	1		_aZimmerman, Jerold L., _d1947-
245	1	0	_aAccounting for decision making and control. / _cJerold L. Zimmerman.
250			_a8th ed.
260			_aNew York : _bMcGraw-Hill, _c2014.
300			_axvi, 680 p. : _bill. ; _c26 cm.
505			_aContents: 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
520			_aProvides 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.
650		0	_aManagerial accounting.
856	4	2	_3Contributor biographical information _uhttp://www.loc.gov/catdir/enhancements/fy1305/2012037346-b.html
856	4	2	_3Publisher description _uhttp://www.loc.gov/catdir/enhancements/fy1305/2012037346-d.html
856	4	1	_3Table of contents only _uhttp://www.loc.gov/catdir/enhancements/fy1305/2012037346-t.html
906			_a7 _bcbc _corignew _d1 _eecip _f20 _gy-gencatlg
942			_2lcc _cBK
999			_c7735 _d15235