Accounting for Decision Making and Control

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

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