Accounting for decision making and control /
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| 主要作者: | |
|---|---|
| 格式: | 图书 |
| 语言: | English |
| 出版: |
Chicago, Ill. :
Irwin,
c1997.
|
| 版: | 2nd ed. |
| 主题: |
书本目录:
- 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.