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1. Organization: This book is unique in its conceptual framework organized around the themes of “opportunity cost” for decision making and “organizational theory” for control. Author has students think about the entire organization, and how the decisions will impact the company as a whole.
2. Economic Darwinism: Economic Darwinism implies that accounting systems that survive in competitive industries must be yielding benefits that are at least as large as their costs. This is a central theme of the textbook and it is useful to understand that today’s managers are struggling with the same accounting issues as their predecessors which entails that students will also be struggling with the same problems.
3. 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.
4. 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.
作者簡介
Jerold L. Zimmerman
現職：University of Rochester
Ch 1 Introduction
Ch 2 The Nature of Costs
Ch 3 Opportunity Cost of Capital and Capital Budgeting
Ch 4 Organizational Architecture
Ch 5 Responsibility Accounting and Transfer Pricing
Ch 6 Budgeting
Ch 7 Cost Allocation: Theory
Ch 8 Cost Allocation: Practices
Ch 9 Absorption Cost System
Ch10 Criticisms of Absorption Cost Systems: Incentives to Overproduce
Ch11 Criticisms of Absorption Cost Systems: Inaccurate Product Costs
Ch12 Standard Costs: Direct Labor and Materials
Ch13 Overhead and Marketing Variances
Ch14 Management Accounting in a Changing Environment
