To prepare for this Discussion, â€œCost, Profit, and Investment Centers,â€ review the Portz & Lere article. Consider what you know from your professional background, the resources, research, and/or the regulatory environment in your home country.
Prepare the following:
Zimmerman, J. L. (2011). Accounting for decision making and control (7th ed.). New York, NY: McGraw-Hill.
Portz, K., & Lere, J. C. (2010). Cost center practices in Germany and the United States: Impact of country differences on managerial accounting practices. American Journal of Business, 25(1), 45â€“52.