<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>02105cam a2200337 a 4500</leader>
  <controlfield tag="001">17461631</controlfield>
  <controlfield tag="003">OSt</controlfield>
  <controlfield tag="005">20210719100511.0</controlfield>
  <controlfield tag="008">120913s2014    nyua          000 0 eng  </controlfield>
  <datafield tag="010" ind1=" " ind2=" ">
    <subfield code="a">  2012037346</subfield>
  </datafield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">9780071314756</subfield>
  </datafield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">007131475X</subfield>
  </datafield>
  <datafield tag="040" ind1=" " ind2=" ">
    <subfield code="a">DLC</subfield>
    <subfield code="c">DLC</subfield>
    <subfield code="d">DLC</subfield>
  </datafield>
  <datafield tag="042" ind1=" " ind2=" ">
    <subfield code="a">pcc</subfield>
  </datafield>
  <datafield tag="050" ind1="0" ind2="0">
    <subfield code="a">HF5657.4.Z55 </subfield>
  </datafield>
  <datafield tag="082" ind1="0" ind2="0">
    <subfield code="a">658.15/11</subfield>
    <subfield code="2">23</subfield>
  </datafield>
  <datafield tag="100" ind1="1" ind2=" ">
    <subfield code="a">Zimmerman, Jerold L.,</subfield>
    <subfield code="d">1947-</subfield>
  </datafield>
  <datafield tag="245" ind1="1" ind2="0">
    <subfield code="a">Accounting for decision making and control. /</subfield>
    <subfield code="c">Jerold L. Zimmerman.</subfield>
  </datafield>
  <datafield tag="250" ind1=" " ind2=" ">
    <subfield code="a">8th ed.</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">New York :</subfield>
    <subfield code="b">McGraw-Hill,</subfield>
    <subfield code="c">2014.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">xvi, 680 p. :</subfield>
    <subfield code="b">ill. ;</subfield>
    <subfield code="c">26 cm.</subfield>
  </datafield>
  <datafield tag="505" ind1=" " ind2=" ">
    <subfield code="a">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 system -- 10)Criticisms of absorption cost systems: Incentives 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</subfield>
  </datafield>
  <datafield tag="520" ind1=" " ind2=" ">
    <subfield code="a">Provides students and managers with an understanding appreciation of the strengths and limitations of an organization's accounting system, thereby allowing them to be more intelligent users of these systems. This title demonstrates that managerial accounting is an integral part of the firm's organizational architecture.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Managerial accounting.</subfield>
  </datafield>
  <datafield tag="856" ind1="4" ind2="2">
    <subfield code="3">Contributor biographical information</subfield>
    <subfield code="u">http://www.loc.gov/catdir/enhancements/fy1305/2012037346-b.html</subfield>
  </datafield>
  <datafield tag="856" ind1="4" ind2="2">
    <subfield code="3">Publisher description</subfield>
    <subfield code="u">http://www.loc.gov/catdir/enhancements/fy1305/2012037346-d.html</subfield>
  </datafield>
  <datafield tag="856" ind1="4" ind2="1">
    <subfield code="3">Table of contents only</subfield>
    <subfield code="u">http://www.loc.gov/catdir/enhancements/fy1305/2012037346-t.html</subfield>
  </datafield>
  <datafield tag="906" ind1=" " ind2=" ">
    <subfield code="a">7</subfield>
    <subfield code="b">cbc</subfield>
    <subfield code="c">orignew</subfield>
    <subfield code="d">1</subfield>
    <subfield code="e">ecip</subfield>
    <subfield code="f">20</subfield>
    <subfield code="g">y-gencatlg</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="2">lcc</subfield>
    <subfield code="c">BK</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">7735</subfield>
    <subfield code="d">15235</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">lcc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">WIUC-KL</subfield>
    <subfield code="b">WIUC-KL</subfield>
    <subfield code="c">GEN</subfield>
    <subfield code="d">2019-10-28</subfield>
    <subfield code="o">HF5657.4.Z55(8e)</subfield>
    <subfield code="p">K/890/890/19</subfield>
    <subfield code="r">2021-07-19 00:00:00</subfield>
    <subfield code="t">1</subfield>
    <subfield code="w">2021-07-19</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">lcc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">WIUC-KL</subfield>
    <subfield code="b">WIUC-KL</subfield>
    <subfield code="c">GEN</subfield>
    <subfield code="d">2019-10-28</subfield>
    <subfield code="o">HF5657.4.Z551(8e)</subfield>
    <subfield code="p">K/891/891/19</subfield>
    <subfield code="r">2021-07-19 00:00:00</subfield>
    <subfield code="t">2</subfield>
    <subfield code="w">2021-07-19</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
</record>
