Accounting for decision making and control:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Boston, Mass. [u.a.]
Irwin McGraw-Hill
1997
|
| Ausgabe: | 2. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVI, 720 S. graph. Darst. |
| ISBN: | 0256185743 0256260176 |
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| 245 | 1 | 0 | |a Accounting for decision making and control |c Jerold L. Zimmerman |
| 250 | |a 2. ed. | ||
| 264 | 1 | |a Boston, Mass. [u.a.] |b Irwin McGraw-Hill |c 1997 | |
| 300 | |a XVI, 720 S. |b graph. Darst. | ||
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Datensatz im Suchindex
| _version_ | 1804126317743964160 |
|---|---|
| adam_text | Brief Contents
Chapter 1 Introduction 3
Chapter 2 The Nature of Costs 25
Chapter 3 Opportunity Cost of Capital and Capital Budgeting 91
Chapter 4 Organizational Architecture 143
Chapter 5 Responsibility Accounting and Transfer Pricing 177
Chapter 6 Budgets and Budgeting 231
Chapter 7 Cost Allocation: Theory 305
Chapter 8 Cost Allocation: Practices 365
Chapter 9 Absorption Cost Systems 413
Chapter 10 Criticisms of Absorption Cost Systems: Incentive to
Overproduce 477
Chapter 11 Criticisms of Absorption Cost Systems: Inaccurate
Product Costs 507
Chapter 12 Standard Costs: Direct Labor and Materials 553
Chapter 13 Overhead and Marketing Variances 591
Chapter 14 Management Accounting in a Changing
Environment 633
Glossary 701
Index 711
Table of Contents
Chapter 1 Introduction 3
A. Managerial Accounting: Decision Making and Control 4
B. Design and Use of Cost Systems 7
C. Marmots and Grizzly Bears 12
D. Management Accountant s Role in the Organization 14
E. Vortec Medical Probe Example 17
F. Outline of the Text 20
G. Summary 21
Chapter 2 The Nature of Costs 25
A. Opportunity Costs 26
1. Characteristics of Opportunity Costs 27
2. Examples of Decisions Based on Opportunity Costs 28
B. Cost Variation 31
1. Fixed, Marginal, and Average Costs 31
2. Linear Approximations of Opportunity Cost of Changing Volume 34
3. Other Cost Behavior Patterns 36
4. Activity Measures 37
C. Cost Volume Profit Analysis 40
1. Copier Example 40
2. Calculating Break Even and Target Profits 41
3. Limitations of Cost Volume Profit Analysis 45
4. Operating Leverage 46
D. Opportunity Costs versus Accounting Costs 47
1. Period versus Product Costs 48
2. Direct Costs, Overheads, and Opportunity Costs 49
E. Cost Estimation 52
1. Account Classification 52
2. Motion and Time Studies 52
F. Summary 53
Appendix A: Learning Curve Analysis 54
Appendix B: Estimating Fixed and Variable Costs 56
Chapter 3 Opportunity Cost of Capital and Capital Budgeting 91
A. Opportunity Cost of Capital 93
B. Interest Rate Mathematics 95
1. Future Values 95
2. Present Values 96
3. Present Value of a Cash Flow Stream 97
4. Perpetuities 97
5. Annuities 98
xii
Contents XJM
6. Multiple Cash Fbws per Year 100
C. Capital Budgeting: The Basics 102
1. Decision to Acquire an MBA 102
2. Decision to Open a Video Rental Store 103
3. Essential Points about Capital Budgeting 104
D. Capital Budgeting: Some Complexities 106
J. Risk 106
2. Inflation 107
3. Taxes and Depreciation Tax Shields 109
E. Alternative Investment Criteria 111
1. Payback 112
2. Accounting Rate of Return 113
3. Internal Rate of Return (IRR) 114
4 Methods Used in Practice 117
F. Summary 118
Chapter 4 Organizational Architecture 143
A. Basic Building Blocks 144
1. Self Interested Behavior, Team Production, and Agency Costs 144
2. Decision Rights and Rights Systems 150
3. Role of Knowledge and Decision Making 151
4 Markets versus Firms 152
5. Influence Costs 156
B. Organizational Architecture 157
C. Example of Accounting s Role: Executive Compensation Contracts 163
D. Summary 166
Chapter 5 Responsibility Accounting and Transfer Pricing 177
A. Accounting s Role in the Organization s Architecture 178
B. Responsibility Accounting 181
1. Cost Centers 182
2. Profit Centers 184
3. Investment Centers 186
4 Controllability Principle 191
C. Transfer Pricing 194
J. Internationa! Taxation 194
2. Economics of Transfer Pricing 197
3. Common Transfer Pricing Methods 201
4 Reorganization: The Solution If All Else Fails 205
5. Actual Practice 206
D. Summary 209
Chapter 6 Budgets and Budgeting 231
A. Generic Budgeting Systems 234
1. Country Club 234
2. Private University 238
xiv Contents
3. Complex Corporation 241
B. Trade offs between Decision Management and Decision Control 244
1. Communicating Specialized Knowledge versus Performance Evaluation 244
2. Managing the Trade off 245
3. Participative Bargaining 247
C. Budgeting Resolves Certain Organizational Problems 248
1. Short Run versus Long Run Budgets 249
2. Line Item Budgets 250
3. Budget Lapsing 251
4 Static versus Flexible Budgets 252
5. Incremental versus Zero Based Budgets 254
D. Summary 256
Appendix: Comprehensive Master Budget Illustration 257
Chapter 7 Cost Allocation: Theory 305
A. Pervasiveness of Cost Allocations 307
1. Manufacturing Organizations 310
2. Hospitals 310
3. Universities 311
B. Reasons to Allocate Costs 313
1. External Reporting/Taxes 313
2. Third Party Reimbursement 313
3. Decision Making and Control 314
C. Incentive/Organizational Reasons for Cost Allocations 315
1. Cost Allocations Are a Tax System 315
2. Factor Price Understates Total Cost 317
3. Insulating versus Noninsulating Cost Allocations 324
D. Summary 328
Chapter 8 Cost Allocation: Practices 365
A. Death Spiral 366
B. Allocating Service Department Costs 367
1. Direct Allocation Method 368
2. Step Down Allocation Method 370
3. Service Department Costs and Transfer Pricing of Direct and
Step Down Method s 374
4 Reciprocal Allocation Method 376
5. Summary 378
C. Joint Costs 379
1. Chickens 380
2. Net Realizable Value 381
3. Decision Making and Control 383
D. Segment Reporting and Joint Benefits 384
E. Summary 386
Appendix: Reciprocal Method for Albcating Service Department Costs 386
Contents XV
Chapter 9 Absorption Cost Systems 413
A. Job Order Costing 415
B. Cost Flows through the Accounts 417
C. Allocating Overhead to Jobs 420
1. Overhead Rates 420
2. OverlUrukrabsorbed Overhead 423
3. Flexible Budgets to Estimate Overhead 425
4 Expected versus Normal Volume 426
D. Permanent versus Temporary Volume Changes 431
E. Plantwide versus Multiple Overhead Rates 432
F. Process Costing: The Extent of Averaging 435
G. Summary 436
Appendix: Process Costing 437
Chapter 10 Criticisms of Absorption Cost Systems:
Incentive to Overproduce 477
A. Incentive to Overproduce 479
1. Example 479
2. Reducing the Overproduction Incentive 481
B. Variable (Direct) Costing 482
1. Bacground 482
2. Illustration of Variable Costing 483
3. Overproduction Incentives under Variable Costing 484
C. Problems with Variable Costing 486
1. Classifying Fixed Costs as Variable Costs 486
2. Ignores Opportunity Cost of Capacity 486
D. Beware of Unit Costs 487
E. Summary 489
Chapter 11 Criticisms of Absorption Cost Systems:
Inaccurate Product Costs 507
A. Inaccurate Product Costs 508
B. Activity Based Costing 510
1. Choosing Cost Drivers 511
2. Absorption versus Activity Based Costing: An Example 516
C. Analyzing Activity Based Costing 519
J. Reasons for Implementing Activity Based Costing 519
2. Benefits and Costs of Activity Based Costing 521
D. Acceptance of Activity Based Costing 524
E. Summary 528
Chapter 12 Standard Costs: Direct Labor and Materials 553
A. Standard Costs 554
1. Reasons for Standard Costing 555
2. Setting and Revising Standards 557
3. Target Costing 558
XVi Contents
B. Direct Labor and Materials Variances 560
1. Direct Labor Variances 561
2. Direct Materials Variances 564
C. Incentive Effects of Direct Labor and Materials Variances 568
1. Build Inventories 569
2. Externalities 569
3. Discourage Cooperation 570
4 Mutual Monitoring 570
5. Satisficing 570
D. Disposition of Standard Cost Variances 571
E. The Costs of Standard Costs 573
F. Summary 576
Chapter 13 Overhead and Marketing Variances 591
A. Budgeted, Standard, and Actual Volume 592
B. Overhead Variances 595
1. Flexible Overhead Budget 595
2. Overhead Rate 596
3. Overhead Absorbed 597
4. Overhead Efficiency, Volume, and SpendingVariances 598
5. Graphical Analysis 601
6. Inaccurate Flexible Overhead Budget 603
C. Marketing Variances 604
1. Price and Quantity Variances 605
2. Mix and Sales Variances 606
D. Summary 607
Chapter 14 Management Accounting
in a Changing Environment 633
A. Integrative Framework 636
1. Organizational Architecture 637
2. Business Strategy 639
3. Environmental and Competitive Forces Affecting Organizations 641
4. Implications 642
B. Organizational Innovations and Management Accounting 643
J. Productivity 643
2. Total Quality Management (TQM) 648
3. ]ust in Time (JIT) Production 655
C. When Should Management Accounting Be Changed? 661
D. Summary 661
Appendix: Malcolm Baldrige National Quality Award 662
Solutions to Concept Questions 691
Glossary 701
Index 711
|
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| author | Zimmerman, Jerold L. |
| author_facet | Zimmerman, Jerold L. |
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| author_sort | Zimmerman, Jerold L. |
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| discipline | Wirtschaftswissenschaften |
| edition | 2. ed. |
| format | Book |
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| spelling | Zimmerman, Jerold L. Verfasser aut Accounting for decision making and control Jerold L. Zimmerman 2. ed. Boston, Mass. [u.a.] Irwin McGraw-Hill 1997 XVI, 720 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Kostenrechnung (DE-588)4032592-1 gnd rswk-swf Management Accounting (DE-588)4125415-6 gnd rswk-swf Entscheidungsprozess (DE-588)4121202-2 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf 1\p (DE-588)4123623-3 Lehrbuch gnd-content Rechnungswesen (DE-588)4048732-5 s Entscheidungsprozess (DE-588)4121202-2 s DE-604 Management Accounting (DE-588)4125415-6 s Kostenrechnung (DE-588)4032592-1 s 2\p DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007946526&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Zimmerman, Jerold L. Accounting for decision making and control Kostenrechnung (DE-588)4032592-1 gnd Management Accounting (DE-588)4125415-6 gnd Entscheidungsprozess (DE-588)4121202-2 gnd Rechnungswesen (DE-588)4048732-5 gnd |
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| title | Accounting for decision making and control |
| title_auth | Accounting for decision making and control |
| title_exact_search | Accounting for decision making and control |
| title_full | Accounting for decision making and control Jerold L. Zimmerman |
| title_fullStr | Accounting for decision making and control Jerold L. Zimmerman |
| title_full_unstemmed | Accounting for decision making and control Jerold L. Zimmerman |
| title_short | Accounting for decision making and control |
| title_sort | accounting for decision making and control |
| topic | Kostenrechnung (DE-588)4032592-1 gnd Management Accounting (DE-588)4125415-6 gnd Entscheidungsprozess (DE-588)4121202-2 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Kostenrechnung Management Accounting Entscheidungsprozess Rechnungswesen Lehrbuch |
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