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管理会计公告(第3辑)

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管理会计公告(第3辑)

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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3辑)》是《管理会计公告》的第3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,本辑的主题是企业绩效管理。

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

企业绩效管理
责任的发展演变:会计师的可持续发展报告
一、摘要
二、关键词
三、引言
四、范围
五、可持续发展主题的演进
六、报告与责任的重要性--谁关注
七、建立一个可持续发展框架
八、责任意识带来的好处
九、可持续发展的社会影响
十、对会计职业的影响
缩写词
术语表
参考文献和参考资料

管理全球供应链的总成本
一、摘要
二、引言
三、范围
四、全球供应链的绩效管理
五、确定全球供应链的成本
六、全球供应链融资
七、案例研究
八、管理供应链总成本
九、对全球供应链成本管理者的行动建议
十、结束语
参考文献

有效的标杆管理
一、引言
二、范围
三、定义标杆管理
四、管理会计师的作用
五、标杆管理流程
六、标杆管理工具和技术
七、管理会计面临的挑战
八、结束语
附 录
术语表
参考文献

实施公司环境战略
一、引言
二、范围
三、公司环境战略的目标
四、管理会计师的作用
五、公司环境战略的实施阶段
六、实施指南
七、组织和管理会计面临的挑战
八、结束语
附录A:环境政策表述
附录B:柯达公司指导原则
附录C:环境行动计划对照表
附录D:国际商会《可持续发展商业章程》
术语表
参考文献

股东价值创造:计量与管理
一、引言
二、范围
三、定义股东价值和财富创造
四、股东价值创造的决定因素
五、管理会计师的作用
六、计量股东价值的技术
七、股东价值创造计量的其他相关问题
八、管理股东价值
九、组织和管理会计面临的挑战
十、结束语
附录A:股东价值创造指标计算范例
附录B:从收益到经营绩效再到价值创造
参考文献

实施集成式绩效管理系统的工具和技术
一、引言
二、范围
三、绩效管理概览
四、管理会计师的作用
五、实施集成式绩效管理系统的各个阶段
六、实施工具和技术
七、实施陷阱与关键成功因素
八、结束语
附录:关键绩效指标定义
计分卡术语
参考文献

实施集成式供应链管理:打造竞争优势
一、引言
二、范围
三、定义集成式供应链管理
四、供应链管理的各个发展阶段
五、为什么实施集成式供应链管理
六、管理会计师的作用
七、集成式供应链管理的实施步骤
八、结束语
术语表
参考文献

实施集成式供应链管理的工具和技术
一、引言
二、范围
三、管理会计的作用
四、集成式供应链管理的实施步骤
五、实施工具和技术
六、结束语
参考文献

精益企业基础
一、引言
二、范围
三、为什么实施精益流程
四、精益流程框架
五、实施阶段
六、实施精益生产面临的挑战
七、管理会计在精益企业中的作用
八、结束语
术语表
参考资料

实施流程管理:改进产品和服务
一、引言
二、范围
三、定义流程管理
四、流程要素
五、流程分类
六、流程特征
七、为什么实施流程管理
八、管理会计的作用
九、实施阶段
十、结束语
术语表
参考文献

实施自动化工作流管理
一、引言
二、范围
三、自动化工作流管理定义
四、工作流类型
五、实施工作流自动化的好处
六、管理会计的作用
七、实施指南
八、工作流自动化的人的维度
九、结束语
术语表
参考文献

价值链分析:评估竞争优势
一、引言
二、范围
三、价值链定义
四、竞争优势与客户价值
五、管理会计师的作用
六、评估竞争优势的价值链方法
七、价值链分析的战略框架
八、价值链分析的局限
九、组织和管理会计挑战
十、结束语
附录:价值链分析与传统管理会计
参考文献

环境会计的工具和技术:服务企业决策
一、理论基础
二、范围
三、公司环境战略的三个实施阶段
四、定义环境会计
五、定义环境成本
六、管理会计师的作用
七、环境会计的工具和技术
八、组织和管理会计面临的挑战
九、结束语
术语表
参考文献

管理质量改进
一、引言
二、适用范围
三、定义质量
四、全面质量管理
五、管理会计的作用
六、全面质量管理实施指南
七、管理流程、工具和指标
八、全面质量管理实施范例
九、质量成本
十、服务业的质量成本
十一、质量成本关系
十二、管理会计面临的挑战
十三、结束语
参考文献

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Brand Jingdong book
Brand Origin China

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