Accounting for Decision Making and ControlAccounting for Decision Making and Control provides students and managers with an understanding and appreciation of the strengths and limitations of an organization’s accounting system which allows them to be more intelligent users of these systems. The 6th edition provides a framework for thinking about accounting systems and a basis for analyzing proposed changes to these systems. The text demonstrates that managerial accounting is an integral part of the firm’s organizational architecture, not just an isolated set of computational topics. This new edition has improved its readability and accessibility to students. |
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Contents
Introduction | 2 |
Introduction l | 3 |
The Nature of Costs | 24 |
Copyright | |
17 other sections not shown
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Common terms and phrases
absorption costing activity-based costing actual allocated costs allocation base annual average cost balanced scorecard batch Calculate capacity cash flows changes charged corporate cost allocations cost systems customers decision management decision rights depreciation direct costs direct labor hours direct materials discount division employees estimates example expected expenses factory factory overhead firm firm's fixed costs Fixed overhead flexible budget historical cost incentives income statement increase incurred interest rate inventory investment lease machine hours Management Accounting manufacturing overhead marginal cost method million number of units operating operating leverage opportunity cost organization organizational architecture output overhead costs overhead rate percent performance measures plant present value product costs profit centers purchase quantity rate of return reports Required revenues selling senior managers service department sold standard cost Table taxes total cost transfer price unit costs variable cost variable overhead variance volume