Accounting for decision making and control /

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Hlavní autor: Zimmerman, Jerold L., 1947-
Médium: Kniha
Jazyk:English
Vydáno: Chicago, Ill. : Irwin, c1997.
Vydání:2nd ed.
Témata:
Obsah:
  • Ch. 1. Introduction
  • Ch. 2. The Nature of Costs
  • Ch. 3. Opportunity Cost of Capital and Capital Budgeting
  • Ch. 4. Organizational Architecture
  • Ch. 5. Responsibility Accounting and Transfer Pricing
  • Ch. 6. Budgets and Budgeting
  • Ch. 7. Cost Allocation: Theory
  • Ch. 8. Cost Allocation: Practices
  • Ch. 9. Absorption Cost Systems
  • Ch. 10. Criticisms of Absorption Cost Systems: Incentive to Overproduce
  • Ch. 11. Criticisms of Absorption Cost Systems: Inaccurate Product Costs
  • Ch. 12. Standard Costs: Direct Labor and Materials
  • Ch. 13. Overhead and Marketing Variances
  • Ch. 14. Management Accounting in a Changing Environment.