Accounting for decision making and control
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
New York :
McGraw-Hill/Irwin ,
c2006
|
| Edition: | 5th ed |
| Subjects: |
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