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出版社:立信會計
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ISBN:9787542943323
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作者:(美)沃納//瓊斯
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頁數:361
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出版日期:2014-08-01
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印刷日期:2014-08-01
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包裝:平裝
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開本:16開
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版次:2
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印次:1
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字數:870千字
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培養學生對財經英語文獻的閱讀理解能力,使用財經專業英語流暢而地道地交流和表達,能夠使用英語從事專業工作,適應純英語環境下的財經專業工作環境,是財經專業雙語教學的目標。要實現此目標,選用合適的教材至關重要。 沃納和瓊斯編著的《管理會計》適用於高等院校財經專業教學,也可作為MBA教材以及財經管理人員和自學者的參考用書。
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沃納和瓊斯編著的《管理會計》繫統而明晰地闡
釋了管理會計的概念及應用。全書圍繞商業活動組織
內容,強調商業行為的現實性,兼顧了對管理會計程
序的介紹和對決策的強調;應用了大量當今美國知名
企業的真實案例來闡述管理會計理論與方法在商業決
策中的應用,使許多生澀的專業概念變得通俗易懂,
同時將學生置身於真實的決策環境之中,培養學生對
知識和技能的實際應用能力。本書結構合理、語言簡
明、生動而準確,使學生在學習專業知識和技能的同
時,提高運用專業語言進行交流溝通的能力。
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CHAPTER 1 Management Accounting: Its Environment and What Is Management Accoun Institute of Management Accounting Certified Management Accountant (CMA) The Gold Ethical Standards for Management Accou International Federation of Accountants Sarbanes Contrasting Financial and Management Acco Accounting Level of Time Future Orien Where Accounting Fits in a C The Origin and Evolution of Management Accounting in Emergence of Permanent Emp The Industrial Revol Scientific Manag Diversific Management Accounting in Challenges and Trends in Management Accou Consumers of Management Accounting Inform Su Glossary of Key Review the Apply What You Have Le CHAPTER 2 Classifying Major Cost Classifica Assigning Costs to Cost Ob Product Period Selling Administrative Comparing Product and Period Product Cost Identification For Merchandising The Flow of Product Cost Merchandising Co Cost of Goods Product Cost Identification for Manufacturing Prime Cost and Conversion Inventory Classifica Raw Materials Inve Work-in-process Inve Finished Goods Inve Direct Mat Direct Manufacturing Ove Indirect Mat Indirect Other Manufacturing Overhead The Flow of Product Cost-Manufacturing Co Cost of Goods Manufac Product Cost Identification for Service Mate Overhead or Indirect Service The Flow of Service Cost--Service Co Cost of Ser Hybrid Merchandising, Manufacturing, and Service~a Compa Su Appendix--Recording Manufacturing Appendix Su Glossary of Key Review the Apply What You Have Le CHAPTER 3 Determining Costs of Pro Accumulating Product Cost--Cost Accou Units of Product As Cost Ob Product Costing Me Job Order Costing B Process Costing B Job Order Co Documentation Relating to Job Order Co Cost Information for Raze Mat Cost Information for Direct Manufacturing Ove Over or Under Applied Manufacturing Ove Process Co Equivalent Cost Per Equivalent Cost of Ending Work-in-Process Inve Cost of Completed Su Appendix-Recording Manufacturing Appendix Su Glossary of Key Review the Apply What You Have Le CHAPTER 4 Cost Allocation and Activity Based Co Traditional Manufacturing Overhead Alloc Activity-based Costing for Manufacturing Overhead Alloc Determining Product Cost Usin Comparison of Traditional and ABC Overhead Alloc Product Cost Acc When Does ABC Result in More Accurate Product Cos Reducing Cost by Using Closer Cost Scru Smaller Cost Pools Make it Difficult to Hide Cost Control by Controlling the Allocation Added Complexity and Cost of ABC and Job Order Costing--Another Look at Manta Power Su Glossary of Key Review the Apply What You Have Le CHAPTER 5 Cost Beha Common Cost Behavior Patt Fixed C Variable C Comparison of Cost Behav Determining Total Relevant R Mixed C Identifying the Fixed and Variable Elements of a Mixed The Engineering Appr Scatter Grap The High-Low Me Regression Anal Microsoft Excel--Preparing an Excel Scatter G Sum Glossary of Key T Review the F Apply What You Have Lea CHAPTER 6 Business Decisions Using Cost Beha The Contribution Income State Absorption and Variable Cos Purpose of the Contribution Income State Predicting Profits Using the Contribution Income State Cost-Volume-Profit Anal Break- Determining Sales Required to Meet a Profit Objec Cost-Volume-Profit G Sensitivity Anal Change in Selling P Change in Variable Cost and Fixed Multiple Products and Break-Even Point in a Multiproduct Situa Determining Required Sales in a Multiproduct Situa CVP Assumpt Absorption and Variable Costing--a Closer Sum Glossary of Key T Review the F Apply What You Have Lea CHAPTER 7 Making Decisions Using Relevant Informa Relevant Costs and Bene Equipment Replace Gather All Costs and Benefits Associated with the Deci Determine the Relevant Cost and Benefit of Each Alterna Relevant Cost and Benefit of the Old Computer Sy Relevant Costs and Benefits of the New Computer Sys Compare the Relevant Information and Select an Alterna The Concept of an Incremental Cost or Ben Interestmthe Time Value of M Special Or Gather All Costs and Benefits Associated with the Deci Determine the Relevant Cost and Benefit of Each Alterna Compare the Relevant Costs and Benefits and Select an Alterna Outsourcing: The Make or Buy Deci Gather All Costs Associated with the Deci Determine the Relevant Cost of Each Alterna Compare the Relevant Costs and Select an Alterna Considering Opportunity C Discontinuing a Business Seg Determine the Relevant Cost of Each Alterna Special Cost Considerations for Common Fixed C Sum Glossary of Key T Review the F Apply What You Have Lea CHAPTER 8 The Capital Budget: Evaluating Capital Expendit The Business Planning Pro The Mission--Overall Company Goals: The Nonfinaneial G Financial G Goal Aware Core Values: What the Company Stands Vision: The Hope for the Fu Strategy: The Business Plan of At The Strategic Plan: The The Capital Budget: The The Operating Budget. The The Capital Budget:What is Capitalizing As Capitalization Am Characteristics of Capital Proj The Cost of Capital and the Concept of Scarce Resou Weighted Average Cost of Cap Scarce Resou Evaluating Potential Capital Proj Identifying Possible Capital Proj Determining Relevant Cash Flows for Alternative Proj Selecting a Method of Evaluating the Alternat Selecting Capital Budgeting Proj Capital Budgeting Decision Met Discounted Cash Flow Met Net Present V Net Present Value Calculations with Uneven Cash F Profitability I Internal Rate of Re Nondiscounted Cash Flow Met Payback Pe Accounting Rate of Re Factors Leading to Poor Capital Project Selec Natural Opti Capital Budgeting G Sum Appendix A. The Time Value of M The Time Value of Money--The Concept of Inte Future V Future Value of a Single Future Value of an Ann Present Value (Discount Present Value of a Single Present Value of an Ann Appendix B.Using a Financial Calcul Calculator Differe Future Value of a Single Future Value of an Ann Present Value of a Single Present Value of an Ann Common Uses of a Financial Calcul Auto L Home Mortg Glossary of Key T Review the F Apply What You Have Lea CHAPTER 9 The Operating Bu Part One.. An Overview of the Operating Bu The Operating Budget. What is Benefits of Budge Serves as a G Assists in Resource Alloca Fosters Communication and Coordina Establishes Performance Stand Contents of the Operating Bu Sales Bu Production or Purchases Bu Cost of Goods Sold or Cost of Services Bu Selling and Administrative Expense Bu Budgeted Income State Cash Bu Budgeted Balance S Budgeted Statement of Cash F Interrelationship among the Bud Different Approaches to Budge Perpetual Budge Incremental Budge Zero-Based Budge Top-Down Versus Bottom-Up Budge Top-Down Budge Bottom-Up Bud Imposed Versus Participative Bud The Sales Fore Cornerstone and Keystone of Budge Factors Affecting the Accuracy of the Sales Fore Part Two: Preparing and Using the Operating Bu Preparing a Master Operating Bu Budgeted Income State Sales Bu Cost of Goods Sold Bu Selling and Administrative E.rpense Bu Building the Budgeted Income State Budgeted Balance S Purchases Bu Cash Bu Cash Receipts Sche Cash Payments Sche Building the Cash Bu Building the Budgeted Balance S Budgeted Statement of Cash F The Static Budget Performance Re The Flexible Bu Preparing the Flexible Bu The Flexible Budget Performance Re Using (and Misusing) the Operating Bu Sum Glossary of Key T Review the F Apply What You Have Lea CHAPTER 10 Standard Cos Why is Standard Costing Us Standards--a Closer Quantity and Price Stand Ideal versus Practical Stand Ideal Stand Practical Stand Setting Stand Problems with Standard Cos Who Uses Standard Costi Basic Standard Costing for a Manufact Setting Direct Material Stand Direct Material Quantity Stan Direct Material Price Stan Setting Direct Labor Stand Direct Labor Efficiency Stan Direct Labor Rate Stan Setting Variable Manufacturing Overhead Stand The Standard Variable Manufacturing Overhead Setting Fixed Manufacturing Overhead Stand Standard Fixed Manufacturing Overhead Total Standard Cost Per Variance Anal Direct Materials Varia Direct Material Quantity Vari Direct Material Price Vari Direct Labor Varia Direct Labor Efficiency Vari Direct Labor Rate Vari Manufacturing Overhead Varia Variable Manufacturing Overhead Efficiency Vari Variable Manufacturing Overhead Spending Vari Fixed Manufacturing Overhead Budget Vari Fixed Manufacturing Overhead Volume Vari Using Standard Cost Variances to Manage by Excep Sum Appendix--Recording Product Cost Using Standard Cos Appendix Sum Glossary of Key T Review the F Apply What You Have Lea CHAPTER 11 Evaluating Performance and Emerging Manag Accounting Techni Business Segm Segment Informa The Segment Income State Allocating Service Department Activity--Based Service Department Cost Alloca Approaches to Segment Manage Centralized Manage Decentralized Manage Evaluating Business Segm Revenue Cen Cost Cen Profit Cen Measuring Performance of Revenue, Cost and Profit Cen Investment Cen Return on Invest Residual Income and Economic Value Added (EV Internal sales and Transfer Pri Determining an Appropriate Transfer P Market based transfer pri Cost based transfer pri Transfer Pricing Under Various Condit Operating at capacity and market prices available opportunity Dual transfer price m Operating at capacity and opportunity cost market pr Operating below capacity and no alternate opportunity, mark avail Negotiated transfer p Income Tax Implications of Transfer Pricing for Multinational Corporat Emerging Management and Management Accounting Techni The Balanced Score E-comm Process manage Enterprise Information Sys Six S Theory of Constra Lean Manufactu Overview of Lean Manufactur Sum Glossary of Key T Review the F Apply What You Have Lea Glossary of Key T Company Index. Management Accoun
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