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