Accounting for decision making and control /
Jerold L. Zimmerman.
- 7 ed.
- New York : McGraw Hill Irwin, 2009.
- 700 p. : il., grafs., tablas, etc.
Incluye referencia bibliográfica, índice, etc.
Introduction -- The nature of costs -- Opportunity cost of capital and capital budgeting -- Organizational architecture -- Responsability accounting and transfer pricing -- Budgeting -- cost allocation: Theory -- Cost allocation: Practices -- Absorption cost systems -- Criticisms of absorption cost systems: Incentive to overproduce -- Criticisms of absorption cost systems: Inaccurate product costs -- Standard costs: Direct labor and materials -- Overhead and marketing variances -- Management accounting in a changing environment -- Cap. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14.