《成本會計》一書的作者是**的成本會計方面的專家。他們以成本管理為主線，從概念、理論到企業案例，詳盡而又廣泛地介紹了作業成本法、產品與服務成本、過程成本、分配成本預算控制、責任會計等內容。
全書共分為16章，適合從事相關研究工作的人員參考閱讀。

本書作者是公認的成本會計方面的專家。他們以成本管理為主線，從概 念、理論到企業案例，詳盡而又廣泛地介紹了作業成本法、產品與服務成本 、過程成本、分配成本預算控制、責任會計等內容。尤其難得的是，本書提 供了大量真實的案例，並為讀者提供了習題，這些來自理論界和實務界的有 益成果為我們學習成本會計奠定了堅實的基礎。

CHAPTER 1 Introduction to Cost Management
Fmanchl Accounting versus Cost Management：A Stems Framework
FinancialAccounting Information System
The Cost Management Information System
Different Systems for Different Purposes
Factors Affecting Cost Management
Global Competition
Growth of the Service Industry
Advances in Information Technology
Advances in the Manufacturing Environment
Customer Orientation
New Product Development
Total Quality Management
Time as a Competitive Element
Effidency
The Role ofthe Management Accountant
Line and Staf Positions
Information for Planning
Controlling，Continuous Improvement and Decision Making
Accounting and Ethical Conduct
Benefits of Ethical Behavior
Standds of Ethical Conduct for Management Accountants
Cerfification
The Certificate in Management Accounting
The Certificate in Public Accounting
The Certificate in Internal Auditing
CHAPTER 2 Basic Cost Management Concepts
CHAPTER 3 Cost Behavior
CHAPTER 4 Activity—Based Costing
CHAPTER 5 Product and Service Costing：Job-Order System
CHAPTER 6 Process Costing
CHAPTER 7 Allocating Costs of Support Departments and Joint Products
CHAPTER 8 Budqeting for Planning and Control
CHAPTER 9 Standard Costing：A Functional-Based Control Approach
CHAPTER 10 Decentralization：Responsibility Accounting，Performance Evaluation，and Transfer Pricing
CHAPTER 11 Strategic Cost Management
CHAPTER 12 Activity-Based Management
CHAPTER 13 The Balanced Scorecard：Strategic-Based Control
CHAPTER 14 Quality and Environmental Cost Management
CHAPTER 15 Lean Accounting and Productivity Measurement
CHAPTER 16 Inventory Management：Economic Order Quantity，JIT，and the Theory of Constraints