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Accounting for Decision Making and Control

Accounting for Decision Making and Control

9th Edition
By Jerold Zimmerman
ISBN10: 125956455X
ISBN13: 9781259564550
Copyright: 2017
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Program Details

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 system

10) Criticisms of absorption cost systems: Incentives 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