Accounting for decision making and control
Provides students and managers with an understanding appreciation of the strengths and limitations of an organization's accounting system. This book demonstrates that managerial accounting is an integral part of the firm's organizational architecture, not just an isolated set of computatio...
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| Format: | Book |
| Language: | English |
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New York :
McGraw-Hill/Irwin ,
c2011
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| Edition: | 7th ed |
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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 variance
- 14. Management accounting in a changing environment