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| ◆ [管理会计 (英文版/[美]Don R.Hansen/高等教育出版社/N512)] 图书简介 |
| 本书将传统管理会计内容与现代管理会计融为一体，突出20世纪80年代以来为适应高新技术、信息时代、全球化竞争和企业权力集中的需要而发展起来的新理论、概念和方法，包括作业成本计算、作业预算、激励制度、质量成本、环境成本、平衡计分卡等。全书共分19章，系统介绍了管理会计的基本知识：成本归集与产品成本（第2章至第7章）；计划与控制（第8章至第14章）；管理决策（第15章至第19章）等。
作为一本在海外深受欢迎的著名管理会计教材，本书案例丰富，理论与实践紧密结合，非常适合会计专业和非会计专业的高年级本科生和研究生，以及MBA学生选作管理会计教材。
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| ◆ [管理会计 (英文版/[美]Don R.Hansen/高等教育出版社/N512)] 图书目录 |
| 1 Introduction: The Role, History, and Direction of Management Accounting
Management Accounting Information System
Management Accounting and Financial Accounting
A Brief Historical Perspective of Management Accounting
Current Focus of Management Accounting
The Role of the Management Accountant
Management Accounting and Ethical Conduct
Certification
Summary of Learning Objectives Key Terms
Questions for Writing and Discussion
Exercises
Problems
PART 1: Cost Accumulation and Product Costing
2 Basic Management Accounting Concepts
Cost Assignment: Direct Tracing, Driver Tracing, and Allocation 30
Product and Service Costs
External Financial Statements
Types of Management Accounting Systems: A Brief Overview
Summary of Learning Objectives Key Terms
Questions for Writing and Discussion
Exercises
Problems
Managerial Decision Cases
Research Assignments
3 Activity Cost Behavior
The Basics of Cost Behavior
Activities, Resource Usage, and Cost Behavior
Methods for Separating Mixed Costs into Fixed and Variable Components
Reliability of Cost Formulas
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4 Activity-Based Costing
5 Job-Order Costing
6 Process Costing
7 Support Department Cost Allocation
PART 2 Planning and Control
8 Functional and Activity-Based Budgeting
9 Standard Costing:A Managerial Control Tool
10 Activity-and Strategic-Based Responsibility Accounting
11 Quality Costs and Productivity:Measurement,Reporting,and Control
12 Environmental Cost Management
13 Performance Evaluation in the Decentralized Firm
14 International lssues in Management Acfounting
PART 3 Managerial Decision Making
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