管理会计

管理会计

(美) 沃纳 (Werner,M.L.) , (美) 琼斯 (Jones,K.H.) , 著

出版社:立信会计出版社

年代:2009

定价:43.0

书籍简介:

本书系统地阐述了管理会计的基本理论和方法。

书籍目录:

CHAPTER 1 Management Accounting: Its Environment and Future

What Is Management Accounting?

Institute of Management Accounting (IMA)

Certified Management Accountant ( CMA-The Gold Standard

Ethical Standards for Management Accountants

International Federation of Accountants (IFAC)

Sarbanes-Oxley

Contrasting Financial and Management Accounting

Accounting Rules

Level of Detail

Timeliness

Future Orientation

Where Accounting Fits in a Company

The Origin and Evolution of Management Accounting in the West

Emergence of Permanent Employees

The Industrial Revolution

Scientific Management

Diversification

Management Accounting in China

Challenges and Trends in Management Accounting

Consumers of Management Accounting Information

Summary

Glossary of Key Terms

Review the Facts

Apply What You Have Learned

CHAPTER 2 Classifying Costs

Major Cost Classifications

Assigning Costs to Cost Objects

Product Cost

Period Cost

Selling Cost

Administrative Cost

Comparing Product and Period Costs

Product Cost Identification For Merchandising Firms

The Flow of Product Cost——Merchandising Company

Cost of Goods Sold

Product Cost Identification for Manufacturing Firms

Prime Cost and Conversion Cost

Inventorv Classifications

Raw Materials Inventory

Work-in-process Inventory

Finished Goods Inventory

Direct Material

Direct Labor

Manufacturing Overhead

Indirect Material

Indirect Labor

Other Manu facturing Overhead Costs

The Flow of Product Cost-Manufacturing Company

Cost of Goods Manufactured

Product Cost Identification for Service Firms

Materials

Labor

Overhead or Indirect Service Costs

The Flow of Service Cost——service Company

Cost of Services

Hybrid Firms

Merchandising, Manufacturing, and Service——-a Comparison

Summary

Appendix——Recording Manufacturing ,Costs

Appendix Summary

Glossary of Key Terms

Review the Facts

Apply What You Have Learned

CHAPTER 3 Determining Costs of Products

Accumulating Product Cost-Cost Accounting

Units of Product As Cost Objects

Product Costing Methods

Job Order Costing Basics

Process Costing Basics

Job Order Costing

Documentation Relating to Job Order Costing

Cost Information for Raw Material

Cost Information for Direct Labor

Manufacturing Overhead

Over or Under Applied Manufacturing Overhead

Process Costing

Equivalent Units

Cost Per Equivalent Unit

Cost of Ending Work-in-Process Inventory

Cost of Completed Units

Summary

Appendix-Recording Manufacturing Costs

Appendix Summary

Glossary of Key Terms

Review the Facts

Apply What You Have Learned

CHAPTER 4 Cost Allocation and Activity Based Costing

Traditional Manufacturing Overhead Allocation

Activity-based Costing for Manufacturing Overhead Allocation

Determining Product Cost Using ABC

Comparison of Traditional and ABC Overhead Allocation

Product Cost Accuracy

When Does ABC Result in More Accurate Product Costs?

Reducing Cost by Using ABC

Closer Cost Scrutiny

Smaller Cost Pools Make it Difficult to Hide Cost

Cost Control by Controlling the Allocation Base

Added Complexity and Cost of ABC

ABC and Job Order Costing——Another Look at Manta

Power Boats

Summary

Glossary of Key Terms

Review the Facts

Apply What You Have Learned

CHAPTER 5 Cost Behavior

Common Cost Behavior Patterns

FixedCosts

Variable COsts

Comparison of Cost Behaviors

Determining Total Cost

Relevant Range

Mixed Costs

Identifying the Fixed and Variable Elements of a Mixed Cost

The Engineering Approach

Scatter Graphing

The High-Low Method

Regression Analysis

Microsoft Excel-Preparing an Excel Scatter Graph 119

Summary

Glossary of Key Terms

Review the Facts

Apply What You Have Learned

CHAPTER 6 Business Decisions Using Cost Behavior

The Contribution Income Statement

Absorption and Variable Costing

Purpose of the Contribution Income Statement

Predicting Profits Using the Contribution income Statement

Cost-Volume-Profit Analysis

Break-Even

Determining Sales Required to Meet a Profit Objective

Cost-Volume-Profit Graph

Sensitivity Analysis

Change in Selling Price

Change in Variable Cost and Fixed Cost

Multiple Products and CVP

Break-Even Point in a Multiproduct Situation

Determining Required Sales in a Multiproduct Situation

CVP Assumptions

Absorption and Variable Costing——a Closer Look

Summary

Glossary of Key Terms

Review the Facts

Apply What You Have Learned

CHAPTER 7 Making Decisions Using Relevant Information

Relevant Costs and Benefits

Equipment Replacement

Gather All Costs and Benefits Associated with the Decision

Determine the Relevant Cost and Benefit of Each Alternative

Relevant Cost and Benefit of the Old Computer System

Relevant Costs and Benefits o f the Replacement System

Compare the Relevant Information and Select an Alternative

The Concept of an Incremental Cost or Benefit

Interest-the Time Value of Money

Special Orders

Gather All Costs and Benefits Associated with the Decision

Determine the Relevant Cost and Benefit of Each Alternative

Compare the Relevant Costs and Benefits and Select an Alternative

Outsourcing: The Make or buy Decision

Gather All Costs Associated with the Decision

Determine the Relevant Cost of Each Alternative

Compare the Relevant Costs and Select an Alternative

Considering Opportunity Costs

Discontinuing a Business Segment

Determine the Relevant Cost of Each Alternative

Special Cost Considerations for Common Fixed Costs

Summary

Glossary of Key Terms

Review the Facts

Apply What You Have Learned

CHAPTER 8 The Capital Budget: Evaluating Capital Expenditures

The Business Planning Process

The Mission——Overall Company Goals: The Why

Nonfinancial Goals

Financial Goals

Goal Awareness

Core Values: What the Company Stands For

Vision: The Hope for the Future

Strategy: The Business Plan of Attack

The Strategic Plan: The What

The Capital Budget: The How

The Operating Budget: The Who

The Capital Budget:What is it?

Capitalizing Assets

Capitalization Amount

Characteristics of Capital Projects

The Cost of Capital and the Concept of Scarce Resources

Weighted Average Cost of Capital

Scarce Resources

Evaluating Potential Capital Projects

Identifying Possible Capital Projects

Determining Relevant Cash Flows for Alternative Projects

Selecting a Method of Evaluating the Alternatives

Selecting Capital Budgeting Projects

Capital Budgeting Decision Methods

Discounted Cash Flow Methods

Net Present Value

Net Present Value Calculations with Uneven Cash Flows

……

CHAPTER 9 The Operating Budget

Part One: An Overview of the Operating Budget

Part Two. Prenaring and Using the Operating Budget

CHAPTER 10 Standard Costing

CHAPTER 11 Evaluating Performance and Emerging Management and Accounting Technioues

Glossary of Key Terms

Company Index Management Accounting

内容摘要:

Management Accounting by Michael Werner and Kumen Jones introduces students to a full array of management accounting subjects and presents them in a very understandable fashion, for students, the book is purposely written to be easy to read and comprehend.
For instructors, each chapter is supported by a variety of teaching manuals and supplements including a complete set of PowerPoint slides covering both concepts and calculations. The amount of assignment material is extensive so it provides a wide variety of problems and questions instructors can use as class examples and students can use to practice and learn.
This book is based on a successful management accounting text published by Pearson/Prentice Hall in the United States. What sets it apart from other management accounting books is that it is a U.S.text,published by a recognized Chinese publisher,LiXin Accounting Publishing House.This book is published entirely in China and priced to be affordable for Chinese students. It offers a winning combination of quality coverage,teaching support, and affordability.
Instructors will feel confident they have selected the right book when their students are learning the material,and the teaching resources available to adopters support them in the classroom——all this at an affordable price.

编辑推荐:

Michael Werner is professorof the Department of Accountingat the University of Miamiand a Visiting Professor inthe Department of Accountingat the School of Economicsand Management at TsinghuaUniversity. Werner is a Certifiedpublic Accountant and theCEO of Pitman Photo Supplyand Werner Hollingsworth,both located in the UnitedStates. Werner is an authorwith Kendall Hunt Publishing,and Pearson/Prentice Hallwith over 10 editions of variousfinancial and managerialaccounting textbooks to hiscredit.In 2000 and again in2008 Werner was the Presidentof the Florida Association ofAccounting Educators andcurrently serves on its SteeringConmdttee.Werner has a diversebackgrmmd and is often invitedto speak at conferences anduniversities in the UnitedStates.

书籍规格:

书籍详细信息
书名管理会计站内查询相似图书
9787542923127
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出版地上海出版单位立信会计出版社
版次1版印次1
定价(元)43.0语种英文
尺寸26 × 0装帧平装
页数 372 印数 3000

书籍信息归属:

管理会计是立信会计出版社于2009.8出版的中图分类号为 F234.3 的主题关于 管理会计-英文 的书籍。