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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. Zimmerman is able to achieve this through: 1) Strong conceptual framework; 2) Business orientation focusing on how organizations work; 3) Balance between concepts & practice; 4) Strongest problem material available. New to This Edition Increased End of Chapter Material- New chapter problems and exercises have been added in each chapter, as always, focused on the critical evaluation of a management issue. The end of chapter material will continue to appeal to professors who value problem-solving and critical thinking beyond just mere number crunching. In response to reviewer feedback, an appendix on pricing has been added to Chapter Two, ????????????????The Nature of Costs,??????????????? which will address using cost data for setting prices. A critical analysis of the Balanced Scorecard has been added to Chapter 14 that will consider the advantages and disadvantages for implementing the balance scorecard within an organization. Features Web Site ?????????????????? Learn about additional teaching strategies from your colleagues, receive updates to the text and solutions, etc. (http://www.mhhe.com/zimmerman4e) Organization ?????????????????? Accounting for Decision Making and Control is unique in its conceptual framework organized around the themes of ????????????????opportunity cost??????????????? for decision making and ????????????????organizational theory??????????????? for control. When making business decisions, managers must focus on the ????????????????opportunity cost??????????????? (benefit vs sacrifices of an alternative method of action), and ????????????????organizational design??????????????? (present structure, strategy, and incentives of a business). Zimmerman has students think about the entire organization, and how the decisions will impact the company as a whole. Business Orientation ?????????????????? Focusing on how organizations work, this text is ideal for those instructors wanting to teach their students how accounting impacts managerial decisions. Marketing, finance and human resources are considered throughout the text and in the end-of-chapter exercises. Balance between Concepts & Practice ?????????????????? With more updated readings, students are able to apply theoretical concepts with how they are actually implemented in real business situations. End-of Chapter Material--The end-of-chapter materials have been drawn from real companies, and are great for use in classroom discussions. End-of-Chapter material consists of problems and cases drawn from actual company applications described by Zimmerman??????????????????s former students based on their work experience and his consulting experience. These problems and cases help in developing ????????????????critical thinking??????????????? skills, and require students to write short essays after preparing their numerical analysis. Unlike many end-of-chapter exercises, there is not always one correct answer, as many contain multiple dimensions demanding a broad managerial perspective. PageOut is McGraw-Hill??????????????????s unique point-and click course Website tool, enabling you to create a full-featured, professional quality course Website without knowing HTML coding. With PageOut you can post your syllabus online, assign McGraw-Hill Online Learning Center or eBook content, add links to important off-site resources, and maintain student results in the online grade book. You can send class announcements, copy your course site to share with colleagues, and upload original files. PageOut is free for every McGraw-Hill/Irwin user and, if your short on time, we even have a team ready to help you create your site! You can customize this text. McGraw-Hill/Primis Online's digital database offers you the flexibility to customize your course including material from the largest online collection of textbooks, readings, and cases. Primis leads the way in customized eBooks with hundreds of titles available at prices that save your students over 20% off bookstore prices. Additional information is available at 800-228-0634. PowerWeb. Harness the assets of the Web to keep your course current with PowerWeb! This online resource provides high quality, peer-reviewed content including up-to-date articles from leading periodicals and journals, current news, weekly updates with assessment, interactive exercises, Web research guide, study tips, and much more! http://www.dushkin.com/powerweb. 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) Budgets and 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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