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