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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 firm's organizational architecture, not just an isolated set of computational topics.
Sommario
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
Ch. 10 Criticisms of Absorption Cost Systems: Incentive to Overproduce
Ch. 11 Criticisms of Absorption Cost Systems: Inaccurate Product Costs
Ch. 12 Standard Costs: Direct Labor and Materials
Ch. 13 Overhead and Marketing Variances
Ch. 14 Management Accounting in a Changing Environment
Solutions to Concept Questions
Glossary
Index
Info autore
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.
