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Jingdong book

高等院校双语教学适用教材·会计：高级管理会计（第3版）

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Jingdong book

高等院校双语教学适用教材·会计：高级管理会计（第3版）

Name: 高等院校双语教学适用教材·会计：高级管理会计（第3版）
Brand: Jingdong book
SKU: 3101011971
Price: 54.47 USD
Availability: OutOfStock

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Content Description

《高级管理会计（第3版）》全面介绍了国际上知名企业的管理会计新实践，包括作业成本法、改善成本法、目标成本法及平衡计分卡大量广泛的案例增强了相关理论在企业中的实用程度，很多案例曾经或正被广泛应用于企业实践，而不仅仅是应用于理想状态下的企业这些案例能够帮助学生理解并应用相关概念，从而解决今后实际工作中遇到的问题。

Author Description

罗伯特·S.卡普兰，哈佛商学院著名教授，会计学权威，尤以作业成本法和平衡计分卡闻名于世。他主要从事会计与管理领域的研究，曾经担任工业管理研究生院院长。他先后获得了麻省理工学院电力工程学硕士学位和康奈尔大学的博士学位。1988年，卡普兰教授获得了美国会计学会颁发的会计学杰出教育奖。

Catalogue

前言
引言
成本管理系统的起源
科学管理运动
多元化经营组织的管理控制
从成本管理到成本会计
制造业和服务业的最新发展
当代管理会计的发展
小结
第一章理解成本性态
管理会计的作用
理解成本性态
成本结构举例
间接(共同)成本的处理
未使用生产能力成本的计算
本一量一利分析
小结
问题

第二章短期预算、资源配置与生产能力成本
示例_
短期计划与预算
作业、资源使用与成本
短期资源使用的最优规划
机会成本、生产能力成本和约束理论
多种资源情况下的问题
成本信息在短期资源配置中的作用
经营预算
小结
问题
案例

第三章将资源成本分配到生产成本中心
为什么要分配服务部门成本
计量服务使用部门的成本
成本控制应避免估计和分摊
基本的成本会计等式
分配服务部门成本
不直接支持生产部门的服务部门
主要和次要作业
交互服务的性质与问题
主观分摊的特殊情形
小结
附录3．1：交互分配法的计算过程
问题
案例

第四章作业成本法
将服务部门成本分配到作业
分配服务部门成本：固定成本和变动成本
作业成本动因
设计最优的成本计算系统
小结
案例

第五章作业成本管理
产品盈利能力的鲸鱼曲线
定价
运用作业成本法分析顾客盈利能力
产品替代
重新设计产品
改进流程和经营战略
技术投资
削减产品
小结
问题
案例

第六章以成本为基础进行决策
目标成本法
改善成本法
目标成本法：综合性的示例
生命周期成本法
其他成本计算工具
环境成本、残值成本和处置成本
小结
问题
案例
……
第七章分权经营
第八章平衡计分卡：计量业务单位全面业绩
第九章业绩的财务指标
第十章业绩的财务指标：投资报酬与经济附加值
第十一章计量顾客、内部业务流程及员工的业绩
第十二章投资开发未来生产能力技术
第十三章激励与薪酬系统
第十四章预算与激励合同的形式模型

Book Abstract

The disposition of the fillets depends on the quality. There are three quality grades used. On average, 40% of the fillets are grade 1, 40% are grade 2, and 20% are grade 3. The grade 1 fillets are sold as fresh fish if there is a market; otherwise they are downgraded to grade 2. The grade 2 fillets are used to prepare gourmet entr6es that are sold directly by AFL or, under other names, by other distributors. The process involves cooking the fish and then packing the fillet with other pr
ducts into a container, which is then frozen. If there is an excess supply of grade 2 fillets, the grade 2 fillets are downgraded to grade 3.
The grade 3 fillets are used either to produce the processed line of products such as breaded fish sticks, or they are frozen into blocks to be stored for future use or sold.
The processing facility can handle a maximum batch of 120,000 pounds of fish. Any trawler load in excess of this amount has to be sold at whatever price it will fetch, because the excess fish would spoil before they could be processed.
The cost of processing. a batch of fish has two components. There is a flexible cost of $0.40 per pound of whole fish processed. This cost is related entirely to the unloading and filleting operations and comprises wages paid to the factory workers and other flexible costs. In addition, there is a committed cost of $15,000 per batch processed; this cost is related to factory depreciation, administrative charges, and salaries.

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Jingdong book

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China

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