http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Accounting for decision making and control
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. Criticisms of absorption cost systems: incentive to overproduce -- 11. Criticisms of absorption cost systems: inaccurate product costs -- 12. Standard costs: direct labor and materials -- 13. Overhead and marketing variances -- 14. Management accounting in a changing environment
Includes bibliographical references and index