Accounting for Decision Making and Control

Jerold Zimmerman (Autor)

Buch | Hardcover

704 Seiten

2016 | 9th edition
McGraw-Hill Education (Verlag)
978-1-259-56455-0 (ISBN)

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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 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.

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.

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

Erscheinungsdatum	20.07.2016
Zusatzinfo	57 Illustrations, unspecified
Verlagsort	OH
Sprache	englisch
Maße	201 x 262 mm
Gewicht	1542 g
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Controlling / Kostenrechnung
	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
	Wirtschaft ► Betriebswirtschaft / Management ► Unternehmensführung / Management
ISBN-10	1-259-56455-X / 125956455X
ISBN-13	978-1-259-56455-0 / 9781259564550
Zustand	Neuware