管理会计

PART ONE FOUNDATIONS OF MANAGEMENT ACCOUNTING 1 MANAGEMENT ACCOUNTING AND COST CONCEPTS　 Management Accounting as a Competitive T001　　Management Accounting and Financial Accounting 　PLanning　　Controlling 　 Evaluating　Managerial Accounting Terminology　 Terms Used in Planning and Cost-Volume-Profit Analysis　 Terms Related to Controlling Product Cost Flows　 Terms Related to Evaluation and Decision Making　　The Role of Ethics in Management Accounting．　　End-of-Chapter Materials　2 COST FLows AND BUSINESS ORGANIZATIONS　　The Flow of Products and Costs in Manufacturing Firms

PART ONE FOUNDATIONS OF MANAGEMENT ACCOUNTING 1 MANAGEMENT ACCOUNTING AND COST CONCEPTS　 Management Accounting as a Competitive T001　　Management Accounting and Financial Accounting 　PLanning　　Controlling 　 Evaluating　Managerial Accounting Terminology　 Terms Used in Planning and Cost-Volume-Profit Analysis　 Terms Related to Controlling Product Cost Flows　 Terms Related to Evaluation and Decision Making　　The Role of Ethics in Management Accounting．　　End-of-Chapter Materials　2 COST FLows AND BUSINESS ORGANIZATIONS　　The Flow of Products and Costs in Manufacturing Firms　 The Product Costing System　　Accounting for Overhead　　Estimated Manufacturing Overhead　　Actual Manufacturing Overhead．　　Applied Manufacturing Overhead　　Disposition ofOver-and UnderappliedManufacturing　　0verhead　　The Cost of Goods Manufactured Schedule 　　The F10w of Products and Costs in Service and　　Mechan dising Firms　　Comparing Service and Manufacturing Business Activities　　Product Cost Accumulation in Service Organizations　　Product Cost Accumulation in Merchandising　　Organizations　　The Process Costing System　 Steps in Process Costing　　End-of-Chapter Materials．　3 ACTIVITY-BASED COSTING 　Activity-Based Costing　 Introduction to Lity Ice Cream Company　 The Basics ofABC　　overhead Cost Activities．　　Analyze Individual Overhead Costs　　Cost Drivers　　Assigning Overhead to Production Using ABC．　　Making Decisions Using ABC Data　 Summary　　End—of-Chapter Materials　　Comprehensive Problem 1-3　　PART TWO MAKING DECISIONS USING MANAGEMENT ACCOUNTING　4 COST BEHAVIOR AND DECISiONS USING C。V。P ANALYSIS　　Understanding W．hy C-v-P Analysis Is Important　　Basic Cost Behavior Patterns　　Measuring Level ofActivity　　Variable Costs　　Fixed Costs　 Mixed Costs．　　Analysis of Mixed Costs　 The Scattergraph,or Visual-Fit,Method　 The High-Low Method．　 A Comparison ofthe Scattergraph and High-Low Methods．　　Methods of C-V-P Analysis　 Contribution Margin　　 The C-V-P EquaHon　 Measuring the Effect ofPotential Changes in C-V-P VariaOles．　　Using Graphs to“See”C-V-P Relationships．　　The Profit Graph　　A Comparison ofGV-P Graphs with C-V-P EquaOons　　Sales Mix　 Cost Structure and Operating Leverage　 End-of-Chapter Materials 5 RELEVANT INFORMATION AND DECISIONS 6 CAPITAL INVESTMENT DECISIONSPART THREE CONTROL IN A MANAGEMENT ACCOUNTING SYSTEM 7 BUDGETING AND CONTROL 8 CONTROLLING COST,AND INVESTMENTPART FOUR CONTINUOUS IMPROVEMENT IN MANAGEMENT ACCOUNTING 9 NEW MEASURES OF PERFORMANCEAPPENDICESA GLOSSARYB CHECK FIGURES

本书在一个统一的框架下，阐释了管理会计的相关概念及应用。全书围绕商业活动组织内容，强调商业行为的现实性，兼顾了对管理会计程序的介绍和对决策的强调，注重使不同层次的学生理解会计在商业中的作用。读者不仅能学习到如何进行会计核算，还可以理解如何利用管理会计信息进行有效的商业决策。 本书简明、生动，应用了大量领先企业的真实案例来进行阐述，同时内容覆盖了不同层次。教师授课时可以灵活选择。

本书特色：　　◎本书强调商业运作，注重让学生理解企业如何进行商业活动，这使学生更易理解管理会计在商!营中的作用。　　◎通过大量领先企业的真实案例，阐述了管理会计在不同商业环境中的应用。　　◎内容覆盖了不同层次，适合会计专业和非专业学生的需要，为教师授课提供了最大的灵活性。　　◎章节脉络清晰，重点突出，层次分明，便于教师教学和学生自学。　　◎丰富的教辅及网络资源。