Zimmerman, Jerold

Accounting for decision making and control/ by Jerold zimmerman - Tenth edition - New York: Mc Graw Hill Education, c2020 - xv, 671 pages: illustrated; 23 cm - c.2020

Index

Introduction -- The nature of costs -- Opportunity cost of capital and capital budgeting -- Organizational architecture -- Responsibility accounting and transfer pricing -- Budgeting -- Cost allocation: Theory -- Cost allocation: Practices -- Absorption cost systems -- Criticism of absorption cost system: Incentive to overproduce -- Criticism of absorption cost system: Inaccurate product costs -- Standard costs: Direct labor and materials -- Overhead and marketing variances -- Management accounting in a changing environment

978-1-260-56547-8


Outsourcing
Decision-making

BCir. 658.1511 / Z72a