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.…mehr
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.Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.
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.
Inhaltsangabe
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
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
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