Accounting for decision making and control /

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Opis bibliograficzny
1. autor: Zimmerman, Jerold L., 1947-
Format: Książka
Język:English
Wydane: Chicago, Ill. : Irwin, c1997.
Wydanie:2nd ed.
Hasła przedmiotowe:
Spis treści:
  • 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.