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Jingdong book

全美最新工商管理权威教材译丛·管理会计（第14版）

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Jingdong book

全美最新工商管理权威教材译丛·管理会计（第14版）

Name: 全美最新工商管理权威教材译丛·管理会计（第14版）
Brand: Jingdong book
SKU: 3101008151
Price: 56.51 USD
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Content Description

《管理会计（第14版）（翻译版）》是美国最为畅销的管理会计学教材，清晰地阐述了管理会计学的基本概念和技巧，提供了管理会计中关于现实世界的决策制定方法。阅读本书后，读者将深入地理解成本、成本性态，以及如何运用成本信息进行计划和控制决策（而不仅仅是成本估价）。书中还包括了大量的实例和练习题，以供课堂使用。
畅销性：本书作者查尔斯·T·亨格瑞的会计学教材在美国被包括斯坦福大学在内的上千所院校采用，并流行于世界各地。
适用性：适用于本科生、研究生和MBA的管理会计学课程，也可作为企业、公司管理人员的培训！教材和参考书。

Author Description

查尔斯·T.亨格瑞（Charles T.Homgren），美国斯坦福大学名誉会计学教授，注册会计师，美国会计协会和管理会计学会的成员。曾出版多部会计学著作。
沈红波，上海财经大学会计学博士，清华大学金融系博士后，哈佛大学商学院访问学者，曾担任中欧国际工商学院（CEIBS）金融研究中心研究员，现任复旦大学金融研究院副教授。英国特许公认注册会计师（ACCA）、中国会计学会高级会员。主持参与课题三项、省部级课题二项。主要研究方向为公司财务、金融市场。

Catalogue

第一部分决策的制定
第1章管理会计、企业组织和职业道德
会计与决策
会计信息的使用者
对会计系统的影响
直德的重要性
眼务性组织和非营利性组织中的管理会训
成本一收益与行为意义
管理过程与会训
计划与控制的实质
例外管理
产品生命周期及价值链的计划与控制
价值链
会计在组织中的地位
业务权限和辅助权限
总会计师和财务主管的职能
管理会计中的职业机会
注册管理会计师
高级管理职位的培训
适应变化
当前的趋勢
企业流程的变化
学习管理会计与流程改变的关系
职业会计师的道德准则
道德品行的标准
道德的两难处境
道德冲突的解决方法
记忆重点
会计词汇
基础习题
补充习题
第2章成本性态和成本一数量关系
第3章成本性态的计量
第4章成本管理系统与作业成本核算法
第5章制定决策的相关信息：定价决策
第6章制定决策的相关信息：经营决策
第二部分计划和控制
第7章预算简介和全面预算的编制
第8章弹性预算和差异分析
第9章管理控制系统和责任会计
第10章分权组织中的管理控制
第三部分资本预算
第11章资本预算
第四部分产品成本核算
第12章成本分配
第13章制造费用的会计处理
第14章分批成本及分步成本核算系统
附录

Book Abstract

第1章管理会计、企业组织和职业道德
学习目标学习完本章之后，你应该做到：
1.阐述会计信息的用途和主要使用者；
2.解释为什么道德对管理会计是至关重要的；
3.解释设计会计系统时涉及的成本一收益与行为问题；
4.解释预算和业绩报告在企业计划和控制中的作用；
5.论述会计人员在企业价值链职能中的作用；
6.比较总会计师和财务主管的职能；
7.解释为什么会计在多种职业领域中都是重要的；
8.明确管理会计当今的发展趋势；
9.评价职业道德标准对会计职业人员的重要性。
星巴克
当张梅华走进北京的星巴克时，她会和走进科威特的星巴克的穆罕默德、走进苏黎世的星巴克的弗郎茨有着相同的感受。星巴克是怎样使坐落于全世界的11000家咖啡店的经营风格保持一致的呢？
星巴克的所有管理者，从吧台服务员到店长再到首席执行官，都有着共同的目标。他们在一定程度上通过财务报表来评价每一家店是否很好地完成了目标。会计为帮助世界范围内的管理者交流财务信息提供了统一的语言.没有了会计信息，管理者会感觉到他们的工作更加困难。当你读完这本书时，你就会熟悉管理者用来做决策的会计信息。你将可以连同其他信息，综合运用这些会计信息来制订计划、进行短期和长期决策以及评价业绩表现，并成为更好的管理者。
……

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