Accounting for Decision Making and Control
8th Edition
Published on 16. March 2013
Book
Hardback
696 pages
978-0-07-802574-7 (ISBN)
Description
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, thereby allowing them to be more intelligent users of these systems. The Eighth Edition demonstrates that managerial accounting is an integral part of the firm's organizational architecture, not just an isolated set of computational topics.
Managers in all organizations, throughout their professional careers, interact with their accounting systems as it is both a source of information for decision making and part of the organization's control mechanisms.
Managers in all organizations, throughout their professional careers, interact with their accounting systems as it is both a source of information for decision making and part of the organization's control mechanisms.
More details
Edition
8th edition
Language
English
Place of publication
United States
Publishing group
McGraw-Hill Education - Europe
Target group
College/higher education
US School Grade: College Freshman
Illustrations
57 Illustrations
Dimensions
Height: 259 mm
Width: 206 mm
Thickness: 31 mm
Weight
1440 gr
ISBN-13
978-0-07-802574-7 (9780078025747)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Other editions
New editions
Jerold Zimmerman
Accounting for Decision Making and Control
Book
05/2016
9th Edition
McGraw-Hill Education
€415.94
Article is exhausted; no reprint
Person
Research and teaching interests involve financial and managerial accounting. He and Professor Ross L. Watts received American Institute of Certified Public Accountants Awards in 1979 and 1980 for their joint papers. He received the American Accounting Association award for Seminal Contribution to Accounting Literature in 2004. He was the 1978 winner of the Competitive Manuscript Award, sponsored by the American Accounting Association, for his paper, "The Costs and Benefits of Cost Allocation." His research, which has come to be called "positive theories of accounting," seeks to understand the costs and benefits of various accounting procedures. He and Watts co-authored a book, Positive Accounting Theory, published by Prentice-Hall in 1986.
Content
1)Introduction2)The nature of costs3)Opportunity cost of capital and capital budgeting4)Organizational architecture5)Responsibility accounting and transfer pricing6)Budgeting7)Cost allocation: Theory8)Cost allocation: Practices9)Absorption cost system10)Criticisms of absorption cost systems: Incentives to overproduce11)Criticisms of absorption cost systems: Inaccurate product costs12)Standard costs: Direct labor and materials13)Overhead and marketing variances14) Management accounting in a changing environment