Test Bank forAccounting for Decision Making and Control 9th Edition Jerold Zimmerman

Test Bank for Accounting for Decision Making and Control, 9th Edition, Jerold Zimmerman,

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