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Jingdong book

管理会计

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Jingdong book

管理会计

Name: 管理会计
Brand: Jingdong book
SKU: 3101011451
Price: 44.46 USD
Availability: OutOfStock

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Content Description

美国最为畅销的管理会计学教材，被包括斯坦福大学在内的上千所院校采月并流行于世界各地。集理论与实务于一体，从企业管理的视角对管理会计课程的研究内容进行了较为深入和系统的阐述。以SmartTouchLearnin9公司实践需求或问题引出每一章所要研究的内容；每一章的【决策指南】再次以SmartTouchLearnin9公司为例为管理会计矢识的实践提供具体操作方法和指引。自测题、练习题、知识点应用的决策案例、道德问题案例贯穿全书始末。适用于本科生、研究生和MBA的管理会计学课程，也可作为企业、公司管理人员的培训教材和参考书。

Author Description

M．苏珊娜·奥利弗（M．Suzanne Oliver）西佛罗里达大学的会计学副教授，先后获得西佛罗里达大学会计信息系统专业的学士学位和会计学专业的硕士学位，佛罗里达州注册会计师协会的成员。

Catalogue

第1章管理会计总论
1．1 管理责任
1．2 当今的经济环境
1．3 服务企业
1．4 商业企业
1．5 制造业企业
1．6 道德标准

第2章分批成本计算法
2．1 生产一个产品的成本是多少?两种计算方法
2．2 分批成本是如何在账户间流动的——概述
2．3 分批成本计算法：分配制造费用
2．4 产成品的完工与销售的会计处理以及制造费用的调整
2．5 服务业企业的分批成本计算法

第3章作业成本法与其他成本管理工具
3．1 改进的成本核算系统
3．2 作业成本管理：使用作业成本法进行决策
3．3 适时制（JIT）系统
3．4 持续改进与质量管理

第4章分步成本计算法
4．1 分步成本计算法——加权平均法
4．2 分步成本计算法的组成结构
4．3 第一个部门没有期初存货的分步成本计算法——加权平均法
4．4 第二个部门的分步成本计算法——加权平均法
4．5 没有期初存货的第一个部门的分步成本计算法一先进先出法
4．6 第二个部门的分步成本计算法——先进先出法

第5章成本性态与本量利分析
5．1 成本性态
5．2 基本的本量利分析：我们要销售多少才能达到盈亏平衡
5．3 使用本量利分析规划利润
5．4 使用本量利关系进行敏感性分析
5．5 销售比重对本量利分析的影响

第6章完全成本法与变动成本法
6．1 完全成本法
6．2 变动成本法
6．3 两种成本法的比较
6．4 完全成本法的优点和缺点
6．5 变动成本法的优点和缺点

第7章全面预算：利润规划
7．1 管理者为什么使用预算
7．2 理解全面预算的内容
7．3 编制营业预算
7．4 编制财务预算
7．5 利用信息技术进行敏感性分析和将部门预算合并成为公司预算

第8章弹性预算和标准成本
8．1 管理者如何使用弹性预算
8．2 弹性预算的使用：为什么实际结果和静态预算不同
8．3 标准成本法
8．4 Smart Touch Learnin9公司如何使用标准成本法：弹性预算差异分析
8．5 间接制造费用差异
8．6 标准成本会计系统

第9章分权化管理：服务部门成本分配和责任会计
9．1 关于资源和服务部门
9．2 服务部门成本费用的分配
9．3 分权和责任会计

第10章短期经营决策
10．1 管理者如何做出决策
10．2 特殊订货决策和常规定价决策
10．3 应当在何时减少产品生产线、部门和营业地区
10．4 外包决策和销售或进一步加工的决策

第11章资本投资决策与时间价值
11．1 编制资本预算
11．2 运用投资回收期法和会计收益率法进行资本投资决策
11．3 货币时间价值概述
11．4 使用折现现金流量模型进行资本投资决策
11．5 比较资本预算的方法

第12章业绩评价和平衡计分卡
12．1 分权经营
12．2 业绩评价
12．3 平衡计分卡
12．4 成本中心、收入中心、利润中心的财务业绩衡量
12．5 衡量投资中心的财务业绩

附录A 2008年亚马逊公司年报
附录B 现值表

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