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Jingdong book

管理会计公告（第4辑）

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Jingdong book

管理会计公告（第4辑）

Name: 管理会计公告（第4辑）
Brand: Jingdong book
SKU: 3110091621
Price: 35.72 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4辑）》是《管理会计公告》的第4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，本辑的主题是企业风险管理和管理会计实务。
公告共四辑，本辑包括的主题有：企业风险管理（ERM）的框架、要素及其整合，有效实施ERM的工具和技术，直接材料成本的定义和计量，工作点成本的会计分类，财务职能再设计，以及共享服务中心的创建等。
本系列丛书是北京国家会计学院财会培训教材，适用于企业管理会计人才培训，对企业各级管理者、企业财务人员具有重要的参考价值。还是财会等相关高校及研究咨询机构图书馆必备图书。

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

企业风险与控制
企业风险管理：框架、要素及其整合
一、引言
二、定义风险和ERM
三、范围
四、总体风险分类
五、管理会计师的作用
六、ERM 框架：全球观
七、ERM 基本要素
八、将ERM 融入持续管理活动中
九、从SOX 转型为ERM
十、结束语
术语表
参考文献

企业风险管理：有效实施的工具和技术
一、引言
二、概述
三、适用范围
四、风险识别技术
五、风险动因分析
六、风险评估工具
七、实施中的实际考虑因素
八、结束语
术语表
参考文献
附加阅读

管理会计实务
直接材料成本的定义和计量
一、定义
二、重要性
三、材料数量
四、生产过程中的材料损失
五、样品、样机和试生产
六、直接材料的单位价格
七、运用估计
八、材料相关成本
九、成本制度

工作点成本的会计分类
一、引言
二、范围
三、工作点成本与作业成本核算的联系
四、工作点成本分类体系
五、工作点成本的分类
六、定义
七、工作点成本指标的用途和局限
八、总结及建议

财务职能再设计
一、引言
二、范围
三、通过财务职能再设计创造价值
四、新兴财务职能
五、管理会计师的作用
六、定义目标：财务最佳实践
七、财务职能再设计流程
八、组织和管理会计所面临的挑战
九、结束语

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Jingdong book

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