Accounting for decision making and control /
Summary: This book 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...
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| Format: | Book |
| Language: | English |
| Published: |
Boston :
McGraw-Hill Irwin,
c2009.
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| Edition: | 6th ed. |
| Subjects: | |
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Table of Contents:
- Content: 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 Systems 10. Criticisms of Absorption Cost Systems: Incentive 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.