CATEGORY

This book continues to grow in popularity with instructors because of 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.


Daftar Isi

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