TY  - BOOK
AU  - Zimmerman,Jerold L.
TI  - Accounting for decision making and control
SN  - 0073039373 [paperback]
PY  - 2000///
CY  - Boston
PB  - Irwin/McGraw-Hill
KW  - Managerial accounting
N1  - Includes bibliographical references and index; Contents: 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 systems -- 10. Criticism of absorption cost systems: incentive to overproduce -- 11.  Criticism of absorption cost systems: inaccurate product costs -- 12. Standard costs: direct labor and materials -- 13. Overhead and marketing variances -- 14. Managing accounting in changing environment
UR  - http://www.loc.gov/catdir/description/mh023/99031784.html
UR  - http://www.loc.gov/catdir/toc/mh023/99031784.html
UR  - http://www.loc.gov/catdir/enhancements/fy0707/99031784-b.html
ER  -