Accounting Accounting for Decision Making and Control / Jerold L. Zimmerman
Material type:
- 9780071283700
- HF 5635 .Z56 2009

Item type | Current library | Home library | Collection | Call number | Copy number | Status | Date due | Barcode | |
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National University - Manila | LRC - Annex II General Circulation | Gen. Ed. - CBA | GC HF 5635 .Z56 2009 (Browse shelf(Opens below)) | c.1 | Available | NULIB000000322 |
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GC HF 5635 .W55 2009 Principles of accounting / | GC HF 5635 .W553 2009 Principles of financial accounting / | GC HF 5635 .W67 2008 Financial accounting : information for decisions / | GC HF 5635 .Z56 2009 Accounting Accounting for Decision Making and Control / | GC HF 5636 .H69 2015 Advanced accounting / | GC HF 5636 .L68 2011 Financial accounting for dummies / | GC HF 5636 .M57 2011 c.1 Wiley IFRS practical implementation guide and workbook / |
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. Budgets and 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
Accounting for Decision Making and Control provides students and managers with an understanding and appreciation of the strengths and limitations of an organization's accounting system which allows them to be more intelligent users of these systems. The 6th edition provides a framework for thinking about accounting systems and a basis for analyzing proposed changes to these systems. The text demonstrates that managerial accounting is an integral part of the firm's organizational architecture, not just an isolated set of computational topics. This new edition has improved its readability and accessibility to students.
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