意思決定と統制のための会計学（第８版・テキスト） Accounting for Decision Making and Control -- Paperback （8 Internat）

Zimmerman, Jerold L.

Mcgraw-hill Education - Europe（2013/03発売）

• 製本 Paperback:紙装版/ペーパーバック版
• 商品コード 9780071314756

Full Description

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 Eighth 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.

Contents

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