Accounting for Decision Making and Control

Table of Contents: Chapter 1)Introduction Chapter 2)The nature of costs Chapter 3)Opportunity cost of capital and capital budgeting Chapter 4)Organizational architecture Chapter 5)Responsibility accounting and transfer pricing Chapter 6)Budgeting Chapter 7)Cost allocation: Theory Chapter 8)Cost allocation: Practices Chapter 9)Absorption cost system Chapter 10)Criticisms of absorption cost systems: Incentives to overproduce Chapter 11)Criticisms of absorption cost systems: Inaccurate product costs Chapter 12)Standard costs: Direct labor and materials Chapter 13)Overhead and marketing variances Chapter 14) Management accounting in a changing environment