Accounting for Decision Making and Control by Jerry Zimmerman continues to grow in popularity with instructors due to its emphasis on teaching students to critically evaluate and solve actual business problems.Jerry Zimmerman (Rochester, N) is Alumni Distinguished Professor of Accounting at the William E. Simon Graduate School of Business Administration, University of Rochester.
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| Introduction | |
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| The nature of costs | |
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| Opportunity cost of capital and capital budgeting | |
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| Organizational architecture | |
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| Responsibility accounting and transfer pricing | |
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| Budgets and budgeting | |
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| Cost allocation: Theory | |
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| Cost allocation: Practices | |
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| Absorption cost system | |
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| Criticisms of absorption cost systems: Incentives to overproduce | |
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| Criticisms of absorption cost systems: Inaccurate product costs | |
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| Standard costs: Direct labor and materials | |
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| Overhead and marketing variances | |
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| Management accounting in a changing environment | |
Jerry Zimmerman (Rochester, N) is Alumni Distinguished Professor of Accounting at the William E. Simon Graduate School of Business Administration, University of Rochester.
