Zimmerman, Jerold L. 1947- creator text nyu New York McGraw-Hill 2014 8th ed. monographic eng

print

xvi, 680 p. : ill. ; 26 cm. 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. 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 Jerold L. Zimmerman. Managerial accounting HF5657.4.Z55 658.15/11 9780071314756 007131475X 2012037346 http://www.loc.gov/catdir/enhancements/fy1305/2012037346-b.html http://www.loc.gov/catdir/enhancements/fy1305/2012037346-d.html http://www.loc.gov/catdir/enhancements/fy1305/2012037346-t.html http://www.loc.gov/catdir/enhancements/fy1305/2012037346-b.html http://www.loc.gov/catdir/enhancements/fy1305/2012037346-d.html http://www.loc.gov/catdir/enhancements/fy1305/2012037346-t.html DLC 120913 20210719100511.0 17461631