000 -LEADER |
fixed length control field |
02619nam a2200289 4500 |
001 - CONTROL NUMBER |
control field |
vtls001871260 |
003 - CONTROL NUMBER IDENTIFIER |
control field |
MY-SjTCS |
005 - DATE AND TIME OF LATEST TRANSACTION |
control field |
20200226121316.0 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
fixed length control field |
110218s2000 000 0 eng |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
International Standard Book Number |
0071169121 |
Terms of availability |
(Int. ed.) |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
International Standard Book Number |
0073039373 |
039 #9 - LEVEL OF BIBLIOGRAPHIC CONTROL AND CODING DETAIL [OBSOLETE] |
Level of rules in bibliographic description |
201406021341 |
Level of effort used to assign nonsubject heading access points |
patrick |
Level of effort used to assign subject headings |
201102181234 |
Level of effort used to assign classification |
VLOAD |
Level of effort used to assign subject headings |
201102181222 |
Level of effort used to assign classification |
VLOAD |
-- |
200407271914 |
-- |
VLOAD |
082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
Classification number |
658.1511 |
Item number |
ZIM |
100 1# - MAIN ENTRY--PERSONAL NAME |
Personal name |
Zimmerman, Jerold L., |
Dates associated with a name |
1947- |
9 (RLIN) |
7348 |
245 10 - TITLE STATEMENT |
Title |
Accounting for decision making and control / |
Statement of responsibility, etc. |
Jerold L. Zimmerman |
250 ## - EDITION STATEMENT |
Edition statement |
3rd ed. |
260 ## - PUBLICATION, DISTRIBUTION, ETC. |
Place of publication, distribution, etc. |
Boston : Irwin/McGraw-Hill ; |
-- |
Singapore : |
Name of publisher, distributor, etc. |
McGraw-Hill Book Co., |
Date of publication, distribution, etc. |
2000 |
300 ## - PHYSICAL DESCRIPTION |
Extent |
xxi, 730 p. ; |
Dimensions |
25 cm. |
440 #0 - SERIES STATEMENT/ADDED ENTRY--TITLE |
Title |
McGraw-Hill accounting series |
9 (RLIN) |
96512 |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
1. Introduction. - 2. The nature of costs -. 3. Opportunity cost of capital budgeting. - 4. Organizational architecture. - 5. Responsibility accounting and transfer pricing. - 6. Budgeting. - 7. Cost allocation : theory. - 8. Cost allocation : practices. - 9. Absorption cost systems. - 10. Criticisms of absorption cost systems : incentive to overproduce. - 11.Criticisms of absorption cost systems : innaccurate product costs. - 12. Standard costs : direct labor and materials. - 13. Overhead and marketing variances. - 14. Managing accounting in a changing environment. - Solutions to concepts questions. - Glossary. - Index. |
520 ## - SUMMARY, ETC. |
Summary, etc. |
During their professional careers, managers in all organizations, profits and nonprofits, interact with their accounting systems, Sometimes the manager uses the accounting systems to acquire information for decision making. At other times, the accounting systems measures the performance andthereby influences the behavior of the manager. The accounting systems is both a source of information for decision making and part of the organizations control mechanisms, thus, the title of the book, Accounting for Decision Making and Control. The purpose of this book is to provide students and managers with an understanding and appreciation of the strengths and limitations of an organization's accounting system, thereby allowing them to be more intelligent users of these systems. This book provides a framework for thinking about accounting system and a basis for analyzing proposed changes to these systems. The text demontrates that managerial accounting is an integral part of the firm's organizational architecture, not just an isolated set of computational topics. - Preface. |
590 ## - LOCAL NOTE (RLIN) |
Local note |
Accounting : 9706 |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
Managerial accounting. |
920 ## - Programme |
Programme |
ADP : 93823 |
921 ## - Programme |
Programme |
GEN : 102473 |
922 ## - Programme |
Programme |
CAL : 86443 |
999 ## - SYSTEM CONTROL NUMBERS (KOHA) |
Koha biblionumber |
180556 |
Koha biblioitemnumber |
180556 |