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Accounting for Decision Making and Control

Accounting for Decision Making and Control

ISBN 9781259564550
Edition 9
Publication Date
Publisher McGraw Hill
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

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