Accounting for Decision Making and Control provides students and managers with an understanding appreciation of the strengths and limitations of an organisation's accounting system. This book provides a framework for thinking about accounting systems and a basis for analysing proposed changes to these systems. The Seventh Edition demonstrates that managerial accounting is an integral part of the firm s organisational architecture, not just an isolated set of computational topics. The purpose of this text is to provide students and managers with an understanding and appreciation of the strengths and limitations of an organisation's accounting system, thereby allowing them to be more intelligent users of these systems. The main purpose proposed by the author remains in tact for the Seventh Edition.
Table of Contents
Table of Contents: Chapter 1)Introduction Chapter 2)The nature of costs Chapter 3)Opportunity cost of capital and capital budgeting Chapter 4)Organizational architecture Chapter 5)Responsibility accounting and transfer pricing Chapter 6)Budgeting Chapter 7)Cost allocation: Theory Chapter 8)Cost allocation: Practices Chapter 9)Absorption cost system Chapter 10)Criticisms of absorption cost systems: Incentives to overproduce Chapter 11)Criticisms of absorption cost systems: Inaccurate product costs Chapter 12)Standard costs: Direct labor and materials Chapter 13)Overhead and marketing variances Chapter 14) Management accounting in a changing environment
Jerry Zimmerman (Rochester, N) is Alumni Distinguished Professor of Accounting at the William E. Simon Graduate School of Business Administration, University of Rochester.