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[Ebook PDF] Accounting for Decision Making and Control, 10th Edition
Authors: Jerold Zimmerman (Author)
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.
Brief Contents
1 Introduction 1
2 The Nature of Costs 21
3 Opportunity Cost of Capital and Capital Budgeting 84
4 Organizational Architecture 124
5 Responsibility Accounting and Transfer Pricing 156
6 Budgeting 211
7 Cost Allocation: Theory 273
8 Cost Allocation: Practices 319
9 Absorption Cost Systems 384
10 Criticisms of Absorption Cost Systems: Incentive to Overproduce 439
11 Criticisms of Absorption Cost Systems: Inaccurate Product Costs 473
12 Standard Costs: Direct Labor and Materials 527
13 Overhead and Marketing Variances 563
14 Management Accounting in a Changing Environment 597
Solutions to Concept Questions 644
Glossary 654
Index 658
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