Accounting for Decision Making and Control

Accounting for Decision Making and Control provides students and managers with an understanding appreciation of the strengths and limitations of an organizations accounting system, thereby allowing them to be more intelligent users of these systems. Zimmerman provides students with a framework for understanding accounting systems and a basis for analyzing proposed changes to these systems.

Consistent with prior editions, the goal of the new 10th edition of Zimmerman strives to demonstrate to students that Managerial Accounting is an integral part of the firms organizational architecture, not just an isolated set of computational topics.

作者：Jerold L. Zimmerman
現職：University of Rochester

Ch 1 Introduction
Ch 2 The Nature of Costs
Ch 3 Opportunity Cost of Capital and Capital Budgeting
Ch 4 Organizational Architecture
Ch 5 Responsibility Accounting and Transfer Pricing
Ch 6 Budgeting
Ch 7 Cost Allocation: Theory
Ch 8 Cost Allocation: Practices
Ch 9 Absorption Cost Systems
Ch10 Criticisms of Absorption Cost Systems: Incentive to Overproduce
Ch11 Criticisms of Absorption Cost Systems: Inaccurate Product Costs
Ch12 Standard Costs: Direct Labor and Materials
Ch13 Overhead and Marketing Variances
Ch14 Management Accounting in a Changing Environment