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Jingdong book

管理会计公告（第2辑）

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Jingdong book

管理会计公告（第2辑）

Name: 管理会计公告（第2辑）
Brand: Jingdong book
SKU: 3110091651
Price: 40.18 USD
Availability: OutOfStock

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美国管理会计师协会（IMA）发布的《管理会计公告》由世界专家精心撰写，它涵盖了管理会计领域的各项实务及专题，突出实务导向，注重文化、道德对企业管理会计体系影响，对企业管理人员建立商业逻辑思维框架、提升商业判断力具有很好的借鉴意义。对中国的各类企业来说，企业财务人员在保护企业关键利益相关者的利益、实现企业可持续发展的过程中，也一定能从《管理会计公告》中直接获益。

Content Description

《管理会计公告（第2辑）》是《管理会计公告》的第2辑，本公告涵盖了管理会计领域的各项实务及专题，包括有关风险管理、成本核算、供应链、可持续发展报告、公允价值、组织行为等主题的定义、框架、指导、实践和案例。本公告共四辑，本辑的主题是战略成本管理。

Author Description

美国管理会计师协会（The Institute of Management Accountants，简称IMA？），一家全球领先的国际管理会计师组织，一直致力于支持企业内部的财会专业人士推动企业的整体绩效和表现。IMA成立于1919年，由美国成本会计师协会（NACA）衍生而来，总部设立在美国新泽西州，拥有遍布全球265个分会的超过65,000名会员。在国际上，作为COSO委员会的创始成员及国际会计师联合会（IFAC）的主要成员，IMA在管理会计、公司内部规划与控制、风险管理等领域均参与到全球前沿实践。此外，IMA还在美国财务会计准则委员会（FASB）和美国证券交易委员会（SEC）等组织中起着非常重要的作用。刘宵仑，北京国际会计学院副教授，北京国家会计学院审计与风险管理研究所所长，中国会计学会内部控制标准委员会委员，中国会计学会财务成本分会理事，清华大学、财政部财科所硕士研究生导师，中国政法大学法务会计研究中心研究员，中国注册会计师，美国注册舞弊审查师（CFE），国家注册内部审计师（CIA），美国管理会计协会名誉会员、中国专家委员会委员。曾就职于普华国际会计公司和安达信？华强会计师事务所。中央财经大学会计系经济学学士（会计学专业），北京大学光华管理学院工商管理硕士，南开大学公司治理中心公司治理专业在读博士。研究兴趣包括审计理论与实务、企业风险管理与内部控制设计、商务伦理与会计职业道德。研究专题包括注册会计师职业能力框架。翻译或审校专著、教材20余部，发表论文多篇。

Catalogue

战略成本管理
实施作业成本核算
一、引言--什么引发了人们对作业成本核算的兴趣
二、范围
三、定义作业成本核算
四、管理会计师的作用
五、实施作业成本核算需要行为变革管理
六、规划作业成本核算的实施
七、作业成本核算系统的初始设计
八、战略成本管理与经营成本管理
九、客户盈利能力报告
十、作业成本核算系统项目规划
十一、采集作业成本核算数据
十二、实施最终的作业成本核算系统
十三、确保成功应用成为可持续系统
十四、作业成本核算系统商业软件
十五、结束语
术语表
参考文献

计量生产能力成本
一、引言
二、范围
三、定义生产能力成本管理
四、管理会计师的作用
五、生产能力成本计量的基本概念
六、生产能力成本计量工具和技术
七、选择生产能力成本计量模型
八、确定闲置生产能力的成本
九、评估生产能力成本计量对组织行为的影响
十、组织和管理会计挑战
十一、结束语
术语表
参考文献

实施作业成本核算/作业成本管理的工具和技术
一、引言
二、范围
三、管理会计的作用
四、项目实施步骤
五、实施工具和技术
六、结束语
附录：编纂作业词典--一般指南
参考文献

实施目标成本管理的工具和技术
一、引言
二、适用范围
三、管理会计的作用
四、目标成本管理流程步骤
五、实施工具和技术
六、结束语
参考文献

约束理论：管理系统的基础
一、引言
二、适用范围
三、约束理论的基本原则
四、定义约束理论
五、约束理论的用途和好处
六、管理会计的作用
七、约束理论的物流/排程、市场细分和绩效考核技术
八、约束理论与成本管理
九、结束语
附录：“约束”详解
术语表
参考文献

实施生产能力成本管理系统
一、引言
二、适用范围
三、生产能力成本管理的基本原则
四、定义生产能力成本
五、生产能力成本管理的用途和好处
六、管理会计的作用
七、实施生产能力成本管理的主要步骤
八、优化生产能力利用
九、结束语
参考文献

设计集成式成本管理系统：创造利润、提高绩效
一、引言
二、适用范围
三、集成式成本管理系统框架的基本原则
四、定义集成式成本管理系统框架
五、集成式成本管理系统框架的用途与好处
六、管理会计的作用
七、集成式成本管理系统框架的基本要素
八、结束语
参考文献

实施目标成本管理
一、引言
二、适用范围
三、定义目标成本管理
四、目标成本管理的目标
五、管理会计师的作用
六、目标成本管理流程
七、目标成本管理工具
八、管理会计面临的挑战
九、结束语
附录：案例研究
术语表
参考文献

精益企业会计：会计范式的重大变革
一、引言
二、概述
三、范围
四、精益原则及其会计意义
五、会计范式的重大变革
六、价值流成本管理
七、决策
八、性能与特征
九、精益预算与财务规划
十、交易削减
十一、结束语
术语表
参考资料

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