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Jingdong book

管理会计学（第2版）

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Jingdong book

管理会计学（第2版）

Name: 管理会计学（第2版）
Brand: Jingdong book
SKU: 3110209471
Price: 44.50 USD
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Content Description

管理会计作为内部报告会计，帮助企业（或组织）实现会计的内部控制、业绩评价与激励等内部治理功能，从而实现价值增值。管理会计通过提供信息支持，帮助企业或组织在实现其顾客价值的过程中来实现一个企业或组织的价值。
《管理会计学》主要包括三大知识模块：管理会计学基础、预测与决策会计、执行与控制会计。以企业类组织为主要对象，详细地阐述了现代企业管理人员和商学院学生应该具备的管理会计学的基础知识、基本理论和基本技能。阐明了如何运用管理会计信息进行预测和决策，找准“正确的事”去做；如何运用管理会计信息进行内部的成本控制、预算控制、存货控制，从而“正确地去做事”；如何运用管理会计信息明确责任、科学合理地评价业绩、形成有持续动力的激励制度，不断推动员工“正确地去做正确的事”。

Author Description

刘运国，中山大学管理学院会计学教授、博士生导师，美国休斯敦大学访问学者，广东审计学会理事，中国《管理会计学刊》理事，美国管理会计师协会（IMA）中国大陆区咨询专家。
主要研究领域：公司治理与成本管理会计、资本市场财务与会计问题、公司内部审计等。
在《管理世界》、《会计研究》、《审计研究》等核心期刊上发表学术论文50多篇。承担多项国家自然科学基金、国家社科基金及财政部、广东省项目。出版《经验研究方法在现代管理会计研究中的应用》、《管理会计前沿》等多部著作。曾获广东省政府第三届哲学人文社会科学优秀成果论文三等奖、2006年度中国会计学会优秀论文二等奖、2009年度中国会计学会优秀论文三等奖。

Catalogue

第1篇管理会计学基础
第1章组织环境与管理会计
引导案例：南航开通国际航线之决策
1．1现代管理会计的含义及其演进
1．2现代管理会计与财务会计的区别与联系
1．3管理会计的职业组织和职业道德
1．4现代企业组织结构与现代管理会计
1．5现代管理会计与公司治理
第2章多元成本分析
引导案例：沃尔玛的“天天低价”策略
2．1多元成本的概念
2．2成本性态分析
2．3混合成本及其分解
第3章变动成本法
引导案例：华达工艺的分部业绩报告疑惑
3．1完全成本法与变动成本法
3．2变动成本法和完全成本法对分期损益的影响
3．3变动成本法的优缺点与应用
第4章本—量—利分析
引导案例：XM的卫星业务为何失败？
4．1本—量—利分析概述
4．2盈亏平衡分析
4．3保利分析
4．4敏感性分析
第2篇预测与决策会计
第5章经营预测分析
引导案例：华鸿科技的变革措施
5．1销售预测
5．2成本预测
5．3利润预测
5．4资金需要量预测
第6章短期经营决策
引导案例：丰田模式下的短期经营决策问题
6．1短期经营决策概述
6．2生产决策分析
6．3定价决策分析
第7章长期投资决策
引导案例：辽源得亨“5000吨氨纶”项目投资决策问题
7．1长期投资决策概述
7．2货币时间价值
7．3长期投资项目的现金流量分析
7．4确定性长期投资决策的基本方法
7．5确定性长期投资决策分析的典型案例
7．6投资决策敏感性分析
第8章风险投资决策
引导案例：广州乙烯工程项目的教训
8．1投资风险价值
8．2风险投资决策方法
第9章作业成本会计
引导案例：厦门三德兴公司的成本困惑
9．1新制造环境对传统成本计算方法的冲击
9．2作业成本计算
9．3作业成本管理
9．4作业成本计算应用举例
第3篇执行与控制会计
第10章全面预算
引导案例：中化集团的预算管控
10．1全面预算概述
10．2经营预算的编制
10．3财务预算的编制
10．4预算控制的形式
10．5全面预算的执行
第11章存货控制
引导案例：乘风船舶公司的采购与存货控制
11．1经济订货量
11．2考虑数量折扣和允许缺货时的经济订货量
11．3存货控制的其他方法
11．4适时制存货管理系统与物料需求计划
第12章标准成本控制
引导案例：标准成本制度在广东某合资制造企业的运用
12．1标准成本制度
12．2标准成本的制定
12．3成本差异分析
第13章责任会计
引导案例：广东美的集团的事业部改革
13．1分权管理与责任会计
13．2责任中心的业绩考核与业绩报告
13．3内部转移价格
13．4内部结算方式和内部经济仲裁
第14章业绩评价与管理层激励
引导案例：戴尔公司的业绩评价系统
14．1组织与管理层激励概述
14．2业绩评价与平衡计分卡
14．3管理层激励计划
附录
参考文献

Book Abstract

《管理会计学》自2011年8月出版以来，得到了许多读者的关注，尤其是主讲该课程的老师和修习该课程的学生的关注。同时，作者在管理会计学的教学和科研过程中，也对该教材中的一些问题有了新的认识和感受。鉴于此，在中国人们大学出版社陈永凤编辑的大力支持下，作者对《管理会计学》教材进行了修订。
与第一版相比，本次修订主要的变化在于：
第一，在第1章中，删除了11节“现代企业的会计信息系统”，开门见山，对什么是现代管理会计，即现代管理会计的含义进行介绍和讨论。从现代管理会计的含义演进中体会现代管理会计内涵与外延的变化。此外，根据近几年来关于管理会计特点的讨论，在管理会计与财务会计的联系与区别中，特别强调了现代管理会计帮助企业和组织价值增值的特点，也就是进一步阐明财务会计主要是反映价值的会计，而管理会计是增加价值的会计。
第二，考虑到该教材主要针对本科、专科生，主要目的是传授现代管理会计的基本概念、基本理论和基本方法。因此，本次修订删除了45节“本—量—利分析的扩展”。
第三，在第7章，考虑到如果掌握了基本的长期投资分析方法，资金限量决策和分期投资决策的问题基本能够解决，因此，删除了753“资金限量决策”和754“分期投资决策”。
第四，考虑到实际应用并不多，因此在第12章的成本差异分析中，删除了1235“成本差异计算中的三个特殊问题”。该问题将来可以在高级管理会计课程中学习。
第五，第14章的总结性案例比较陈旧，而且是外国公司的情境。我们的教学更需要中国背景下的管理会计案例。加之近年来我国上市公司的高管薪酬和激励方案比较丰富，因此，本次修订更换了该案例。我们从上市公司公开的信息中，挑选了两个案例作为总结性案例。一个是上海制药股份有限公司高级管理人员薪酬方案；另一个是吉林华康药业股份有限公司的股权激励方案。前者主要是基本年薪和绩效奖励方案设计，后者主要是长期激励—股权激励方案。这两个案例结合在一起正好可以体会我国上市公司的基本年薪、短期激励和长期股权激励的实际情况，对理解企业高管业绩评价和激励制度会很有帮助。
此外，作者根据一些老师和学生使用本书所反映的问题，对各章进行了修订，尤其对一些错漏或措辞表述进行了重新修改。
……

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