TY - BOOK AU - Zimmerman, Jerold L. TI - Accounting for decision making and control SN - 9780071199155 U1 - 658.1511 PY - 2003/// CY - Boston, MA PB - McGraw-Hill/Irwin, KW - Managerial accounting N1 - 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 -- N2 - 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 ER -