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Accounting for Decision Making and Control - 9th edition

Paperback Engels 2016
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Samenvatting

'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 Ninth 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.

Specificaties

ISBN13:9781259255007
Taal:Engels
Bindwijze:paperback
Aantal pagina's:704
Uitgever:McGraw-Hill
Druk:9
Verschijningsdatum:23-2-2016

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Inhoudsopgave

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 system
10. Criticisms of absorption cost systems: Incentives 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

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        Accounting for Decision Making and Control - 9th edition