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成為賈伯斯:天才巨星的挫敗與孕成
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Accounting for Decision Making and Control 9/e

Accounting

沒有庫存
訂購需時10-14天
9781259255007
Jerold L. Zimmerman
華泰文化
2016年6月08日
440.00  元
HK$ 418  






ISBN:9781259255007
  • 叢書系列:高等管理會計
  • 規格:平裝 / 704頁 / 普通級
    高等管理會計


  • 商業理財 > 會計/統計 > 會計學











      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.





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    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



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    其 他 著 作
    1. Accounting for Decision Making and Control(10版)