Accounting for Decision Making and Control, 10/e (Paperback)
暫譯: 決策與控制的會計，第10版（平裝本）
Jerold L. Zimmerman
- 出版商: McGraw-Hill Education
- 出版日期: 2019-12-12
- 售價: $1,380
- 貴賓價: 9.8 折 $1,352
- 語言: 英文
- 頁數: 671
- ISBN: 1260565475
- ISBN-13: 9781260565478
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商品描述
Accounting for Decision Making and Control provides students and managers with an understanding appreciation of the strengths and limitations of an organizations accounting system, thereby allowing them to be more intelligent users of these systems. Zimmerman provides students with a framework for understanding accounting systems and a basis for analyzing proposed changes to these systems.
Consistent with prior editions, the goal of the new 10th edition of Zimmerman strives to demonstrate to students that Managerial Accounting is an integral part of the firms organizational architecture, not just an isolated set of computational topics.
商品描述(中文翻譯)
《決策與控制的會計學》為學生和管理者提供了對組織會計系統的優勢和限制的理解，從而使他們能夠更智慧地使用這些系統。Zimmerman 為學生提供了一個理解會計系統的框架，以及分析這些系統擬議變更的基礎。
與之前的版本一致，Zimmerman 的新第十版旨在向學生展示，管理會計是企業組織架構的不可或缺的一部分，而不僅僅是一組孤立的計算主題。
目錄大綱
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 Systems
Ch10 Criticisms of Absorption Cost Systems: Incentive 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
目錄大綱(中文翻譯)
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 Systems
Ch10 Criticisms of Absorption Cost Systems: Incentive 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
