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Accounting for decision making and control / Jerold L. Zimmerman

By: Zimmerman, Jerold L, 1947-.
Series: McGraw-Hill accounting series. Publisher: Boston : Irwin/McGraw-Hill ; Singapore : McGraw-Hill Book Co., 2000Edition: 3rd ed.Description: xxi, 730 p. ; 25 cm.ISBN: 0071169121; 0073039373.Subject(s): Managerial accountingDDC classification: 658.1511
Contents:
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.
Summary: 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.
Item type Current location Call number Copy number Status Notes Date due Barcode Remark
Main Collection TU External Storage-LCS
658.1511 ZIM (Browse shelf) 1 Available ADTP, 93823 1000107087 Please fill up online form at https://taylorslibrary.taylors.edu.my/services/external_storage1

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.

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.

Accounting : 9706