TY - BOOK AU - Zimmerman,Jerold L. TI - Accounting for decision making and control SN - 9780078136726 U1 - 658.1511 21 ed. PY - 2009/// CY - New York PB - McGraw Hill, Irwin KW - Contabilidad Administrativa KW - Managerial Accounting N1 - Incluye referencia bibliográfica, índice, etc; Cap; 1; Introduction --; 2; The nature of costs --; 3; Opportunity cost of capital and capital budgeting --; 4; Organizational architecture --; 5; Responsability accounting and transfer pricing --; 6; Budgeting --; 7; cost allocation: Theory --; 8; Cost allocation: Practices --; 9; Absorption cost systems --; 10; Criticisms of absorption cost systems: Incentive 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 -- UR - http://www.mhhe.com/zimmerman7ed ER -