rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Accounting for decision making and control
  name:
    name part: Zimmerman, Jerold L.
    name part: 1947-
    role:
      role term: creator
    role:
      role term: author
  type of resource: text
  origin info:
    place:
      place term: nyu
    place:
      place term: New York
    publisher: McGraw-Hill/Irwin
    date issued: c2006
    date issued: 2006
    edition: 5th ed
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: print
    extent: xvi, 800 p. : ill. ; 26 cm.
  table of 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. 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
  note: Jerold L. Zimmerman
  note: Includes bibliographical references and index
  subject:
    topic: Managerial accounting
  identifier: 0072975865
  record info:
    record creation date: 060802
    record change date: 20080603093000.0
    record identifier: 0000037396