دانلود کتاب Accounting for Decision Making and Control, 7th Edition

عنوان فارسی :

دانلود کتاب حسابداری برای تصمیم گیری و کنترل، نسخه هفتم

عنوان انگلیسی :

Accounting for Decision Making and Control, 7th Edition

زبان : English

موضوع : Business->Accounting

نویسندگان : Jerold Zimmerman

ناشر : McGraw-Hill

ISBN (شابک) : 0078136725, 9780078136726

تعداد صفحات : 717\717

سال نشر : 2010     ویرایش : 7th

حجم : 4 MB       فرمت : pdf

قیمت : 4000 تومان

فهرست :



Table of contents :
Cover......Page 1
Title Page......Page 2
Copyright......Page 3
Contents......Page 13
1 Introduction......Page 18
A. Managerial Accounting: Decision Making and Control......Page 19
B. Design and Use of Cost Systems......Page 21
C. Marmots and Grizzly Bears......Page 25
D. Management Accountant’s Role in the Organization......Page 27
E. Evolution of Management Accounting: A Framework for Change......Page 30
F. Vortec Medical Probe Example......Page 32
G. Outline of the Text......Page 35
H. Summary......Page 36
2 The Nature of Costs......Page 39
A. Opportunity Costs......Page 40
2. Examples of Decisions Based on Opportunity Costs......Page 41
1. Fixed, Marginal, and Average Costs......Page 45
2. Linear Approximations......Page 48
3. Other Cost Behavior Patterns......Page 49
4. Activity Measures......Page 50
1. Copier Example......Page 51
2. Calculating Break-Even and Target Profits......Page 53
4. Multiple Products......Page 57
5. Operating Leverage......Page 59
D. Opportunity Costs versus Accounting Costs......Page 62
2. Direct Costs, Overhead Costs, and Opportunity Costs......Page 63
F. Summary......Page 67
Appendix: Costs and the Pricing Decision......Page 68
3 Opportunity Cost of Capital and Capital Budgeting......Page 106
A. Opportunity Cost of Capital......Page 107
1. Future Values......Page 110
2. Present Values......Page 111
3. Present Value of a Cash Flow Stream......Page 112
4. Perpetuities......Page 113
5. Annuities......Page 114
6. Multiple Cash Flows per Year......Page 115
1. Decision to Acquire an MBA......Page 117
2. Decision to Open a Video Rental Store......Page 118
3. Essential Points about Capital Budgeting......Page 119
1. Risk......Page 121
2. Inflation......Page 122
3. Taxes and Depreciation Tax Shields......Page 124
2. Accounting Rate of Return......Page 126
3. Internal Rate of Return (IRR)......Page 128
4. Methods Used in Practice......Page 131
F. Summary......Page 132
4 Organizational Architecture......Page 152
1. Self-Interested Behavior, Team Production, and Agency Costs......Page 153
3. Role of Knowledge and Decision Making......Page 159
4. Markets versus Firms......Page 160
5. Influence Costs......Page 162
B. Organizational Architecture......Page 163
1. Three-Legged Stool......Page 164
2. Decision Management versus Decision Control......Page 167
C. Accounting’s Role in the Organization’s Architecture......Page 169
D. Example of Accounting’s Role: Executive Compensation Contracts......Page 172
E. Summary......Page 174
5 Responsibility Accounting and Transfer Pricing......Page 187
1. Cost Centers......Page 188
2. Profit Centers......Page 191
3. Investment Centers......Page 192
4. Economic Value Added (EVA®)......Page 197
5. Controllability Principle......Page 200
1. International Taxation......Page 202
2. Economics of Transfer Pricing......Page 204
3. Common Transfer Pricing Methods......Page 208
5. Recap......Page 214
C. Summary......Page 216
6 Budgeting......Page 246
1. Country Club......Page 248
2. Private University......Page 253
3. Large Corporation......Page 255
B. Trade-Off between Decision Management and Decision Control......Page 258
2. Budget Ratcheting......Page 259
3. Participative Budgeting......Page 262
4. New Approaches to Budgeting......Page 263
C. Resolving Organizational Problems......Page 266
1. Short-Run versus Long-Run Budgets......Page 267
2. Line-Item Budgets......Page 269
4. Static versus Flexible Budgets......Page 270
5. Incremental versus Zero-Based Budgets......Page 274
D. Summary......Page 275
Appendix: Comprehensive Master Budget Illustration......Page 276
7 Cost Allocation: Theory......Page 319
A. Pervasiveness of Cost Allocations......Page 321
1. Manufacturing Organizations......Page 322
3. Universities......Page 323
1. External Reporting/Taxes......Page 325
2. Cost-Based Reimbursement......Page 326
3. Decision Making and Control......Page 328
1. Cost Allocations Are a Tax System......Page 329
2. Taxing an Externality......Page 330
3. Insulating versus Noninsulating Cost Allocations......Page 336
D. Summary......Page 339
8 Cost Allocation: Practices......Page 364
A. Death Spiral......Page 365
C. Allocating Service Department Costs......Page 370
1. Direct Allocation Method......Page 372
2. Step-Down Allocation Method......Page 374
3. Service Department Costs and Transfer Pricing of Direct and Step-Down Methods......Page 376
4. Reciprocal Allocation Method......Page 379
D. Joint Costs......Page 381
1. Chickens......Page 383
2. Net Realizable Value......Page 384
3. Decision Making and Control......Page 388
E. Segment Reporting and Joint Benefits......Page 389
F. Summary......Page 390
Appendix: Reciprocal Method for Allocating Service Department Costs......Page 391
9 Absorption Cost Systems......Page 426
A. Job Order Costing......Page 428
B. Cost Flows through the T-Accounts......Page 430
1. Overhead Rates......Page 433
2. Over/Underabsorbed Overhead......Page 434
3. Flexible Budgets to Estimate Overhead......Page 437
4. Expected versus Normal Volume......Page 440
D. Permanent versus Temporary Volume Changes......Page 444
E. Plantwide versus Multiple Overhead Rates......Page 445
F. Process Costing: The Extent of Averaging......Page 449
Appendix A: Process Costing......Page 450
Appendix B: Demand Shifts, Fixed Costs, and Pricing......Page 456
10 Criticisms of Absorption Cost Systems: Incentive to Overproduce......Page 485
1. Example......Page 487
2. Reducing the Overproduction Incentive......Page 489
2. Illustration of Variable Costing......Page 491
3. Overproduction Incentive under Variable Costing......Page 494
1. Classifying Fixed Costs as Variable Costs......Page 495
2. Ignores Opportunity Cost of Capacity......Page 497
D. Beware of Unit Costs......Page 498
E. Summary......Page 500
11 Criticisms of Absorption Cost Systems: Inaccurate Product Costs......Page 518
A. Inaccurate Product Costs......Page 519
B. Activity-Based Costing......Page 523
1. Choosing Cost Drivers......Page 524
2. Absorption versus Activity-Based Costing: An Example......Page 530
1. Reasons for Implementing Activity-Based Costing......Page 534
2. Benefits and Costs of Activity-Based Costing......Page 536
3. ABC Measures Costs, Not Benefits......Page 538
D. Acceptance of Activity-Based Costing......Page 540
E. Summary......Page 544
12 Standard Costs: Direct Labor and Materials......Page 571
A. Standard Costs......Page 572
1. Reasons for Standard Costing......Page 573
2. Setting and Revising Standards......Page 574
3. Target Costing......Page 578
B. Direct Labor and Materials Variances......Page 579
1. Direct Labor Variances......Page 580
2. Direct Materials Variances......Page 584
C. Incentive Effects of Direct Labor and Materials Variances......Page 588
2. Externalities......Page 589
5. Satisficing......Page 590
D. Disposition of Standard Cost Variances......Page 591
E. The Costs of Standard Costs......Page 593
F. Summary......Page 595
13 Overhead and Marketing Variances......Page 609
A. Budgeted, Standard, and Actual Volume......Page 610
1. Flexible Overhead Budget......Page 613
2. Overhead Rate......Page 614
3. Overhead Absorbed......Page 615
4. Overhead Efficiency, Volume, and Spending Variances......Page 616
5. Graphical Analysis......Page 619
6. Inaccurate Flexible Overhead Budget......Page 621
1. Price and Quantity Variances......Page 622
2. Mix and Sales Variances......Page 623
D. Summary......Page 625
14 Management Accounting in a Changing Environment......Page 644
A. Integrative Framework......Page 645
1. Organizational Architecture......Page 646
2. Business Strategy......Page 647
4. Implications......Page 650
B. Organizational Innovations and Management Accounting......Page 651
1. Total Quality Management (TQM)......Page 652
2. Just-in-Time (JIT) Production......Page 656
3. Six Sigma and Lean Production......Page 659
4. Balanced Scorecard......Page 661
C. When Should the Internal Accounting System Be Changed?......Page 667
D. Summary......Page 668
Solutions to Concept Questions......Page 691
Glossary......Page 701
Index......Page 710




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