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Jingdong book

21世纪高职高专经济管理规划教材：管理会计

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Jingdong book

21世纪高职高专经济管理规划教材：管理会计

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《21世纪高职高专经济管理规划教材：管理会计》内容包括成本管理系统与成本计算，本量利分析，短期经营决策，长期投资决策等。《21世纪高职高专经济管理规划教材：管理会计》文字力求通俗，每章附有涵盖该章全部知识点的多种形式的课后练习，各章所附案例分析是按该章的核心内容进行统计，有助于读者开拓思路，提高利用管理会计信息解决企业现实管理问题的能力。《21世纪高职高专经济管理规划教材：管理会计》实用性强，便于教学与读者自学。
Catalogue

第一章 总论
第一节 管理会计的产生与发展
第二节 管理会计与财务会计、成本会计的关系
第三节 管理会计的目标、职能、内容与特点
案例分析
推荐阅读材料
练习题

第二章 成本管理系统与成本计算
第一节 成本计算的基本概念与基本程序
第二节 成本性态及其计量
第三节 变动成本计算法
第四节 作业成本计算法
案例分析
推荐阅读材料
练习题

第三章 本量利分析
第一节 本量利分析概述
第二节 本量利分析的基本内容
第三节 本量利分析的应用
案例分析
推荐阅读材料
练习题

第四章 短期经营决策
第一节 短期经营决策概述
第二节 与短期经营决策相关的成本概念及决策方法
第三节 生产与成本决策
第四节 产品定价决策
案例分析
推荐阅读材料
练习题

第五章 计划与控制
第一节 预算控制概述
第二节 全面预算
第三节 其他预算制度
第四节 标准成本法及差异分析
案例分析
推荐阅读材料
练习题

第六章 长期投资决策
第一节 长期投资决策概述
第二节 货币的时间价值
第三节 现金流量
第四节 长期投资决策的常用指标
第五节 长期投资决策的分析与应用
案例分析
推荐阅读材料
练习题

第七章 责任会计——业绩评价与控制
第一节 分权管理与责任会计
第二节 责任中心
第三节 内部转移价格
第四节 平衡记分卡
案例分析
推荐阅读材料
练习题
练习题参考答案
模拟试题
模拟试题参考答案
附录 货币的时间价值系数表
Book Abstract

（一）执行性管理会计阶段
所谓执行性管理会计，是以被西方誉为“科学管理之父”的泰罗（F-w·Tailor）的科学管理学说为基础形成的会计信息系统。这一阶段是从20世纪初到20世纪50年代。在这个时期，资本主义世界总体上社会物资缺乏，供不应求，以卖方市场居主导地位，企业之间的竞争并不激烈。
泰罗于1911年出版了《科学管理原理》一书，其科学管理学说的核心，是强调提高生产和工作效率，要求企业把生产经营中一切可以避免的损失和浪费尽可能缩减到最低限度。为了实现这个目标，它在管理上要求实行“最完善的计算和监督制度”。而“最完善的计算和监督制度”体现为工时研究与标准化，即将一项工作分解为多种基本的组成部分，作出测试，然后根据其合理性重新进行安排，以确定最佳的标准工作方法；同时，对工时、机器、原料和作业环境进行改进，并使与任务有关的所有要素都最终实行标准化。这种标准在当时会计上的体现，主要是通过科学地制定“标准成本”，严格地进行“预算控制”和“差异分析”来体现，这是会计为配合泰罗科学管理誊说的广泛实施，在计算和监督方面所取得的重大进展。

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