Accounting for Decision Making and Control

6 Rev ed
ISBN: 978-0-07-337948-7
Verlag: McGraw-Hill Education - Europe

Buch, Englisch, 752 Seiten, Format (B × H): 215 mm x 261 mm, Gewicht: 1501 g

Accounting for Decision Making and Control provides students and managers with an understanding and appreciation of the strengths and limitations of an organization’s accounting system which allows them to be more intelligent users of these systems. The 6th edition provides a framework for thinking about accounting systems and a basis for analyzing proposed changes to these systems. The text demonstrates that managerial accounting is an integral part of the firm’s organizational architecture, not just an isolated set of computational topics. This new edition has improved its readability and accessibility to students.

Autoren/Hrsg.

Zimmerman, Jerold L.

Zimmerman, Jerold

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Controlling, Wirtschaftsprüfung, Revision

Inhaltsverzeichnis

Chapter 1: IntroductionChapter 2: The nature of costsChapter 3: Opportunity cost of capital and capital budgetingChapter 4: Organizational architectureChapter 5: Responsibility accounting and transfer pricingChapter 6: Budgets and budgetingChapter 7: Cost allocation: TheoryChapter 8: Cost allocation: PracticesChapter 9: Absorption cost systemChapter 10: Criticisms of absorption cost systems: Incentives to overproduceChapter 11: Criticisms of absorption cost systems: Inaccurate product costsChapter 12: Standard costs: Direct labor and materialsChapter 13: Overhead and marketing variancesChapter 14: Management accounting in a changing environment

Über Autor(innen)

Zimmerman, Jerold
Research and teaching interests involve financial and managerial accounting. He and Professor Ross L. Watts received American Institute of Certified Public Accountants Awards in 1979 and 1980 for their joint papers. He received the American Accounting Association award for Seminal Contribution to Accounting Literature in 2004. He was the 1978 winner of the Competitive Manuscript Award, sponsored by the American Accounting Association, for his paper, "The Costs and Benefits of Cost Allocation." His research, which has come to be called "positive theories of accounting," seeks to understand the costs and benefits of various accounting procedures. He and Watts co-authored a book, Positive Accounting Theory, published by Prentice-Hall in 1986.