Accounting for decision making and control

Zimmerman, Jerold L.

Accounting for decision making and control - 4th ed. - Boston, MA : McGraw-Hill/Irwin, ©2003. - xx, 764 pages ;

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

9780071199155 0071199152


Managerial accounting.

658.1511 / ZIM

© University of Vavuniya

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