Accounting for decision making and control

By: Zimmerman, Jerold LMaterial type: TextTextPublication details: Boston, MA : McGraw-Hill/Irwin, ©2003Edition: 4th edDescription: xx, 764 pagesISBN: 9780071199155; 0071199152 Subject(s): Managerial accountingDDC classification: 658.1511
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 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 -- Solutions to Concept Questions --
Summary: Emphasises on teaching students to critically evaluate and solve actual business problems. This work offers: conceptual framework; business orientation focusing on how organizations work; balance between concepts and practice; and problem material
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Reference Books Reference Books Main Library
Reference
Reference 658.1511 ZIM (Browse shelf(Opens below)) Available 009743
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Includes index

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 --
Solutions to Concept Questions --


Emphasises on teaching students to critically evaluate and solve actual business problems. This work offers: conceptual framework; business orientation focusing on how organizations work; balance between concepts and practice; and problem material

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