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Jingdong book

管理会计学

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Jingdong book

管理会计学

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《管理会计学》分上下两篇。上篇以狭义管理会计的视角，在重新分析管理会计的基本目标、对象、要素和方法的基础上，介绍管理会计的方法和实务；下篇以广义管理会计的视角，专门探讨了“大会计”的目标、会计对象、会计要素、会计等式和核算方法，并尝试建立一个包括财务会计和管理会计相统一的多维立体的财务处理系统、利益相关者会计核算子系统和作业会计核算子系统等在内的多维立体经济利益会计核算系统的综合账务处理体系。
Catalogue

引言雾里看会计
上篇
第一章 概论
第一节 管理会计和财务会计的区别与联系
第二节 管理会计的基本概念框架
第三节 管理会计的会计要素和内容
第四节 管理会计工作的组织与管理会计的发展过程
第五节 由外部到内部，从异化到回归：管理会计对会计学的丰富和发展
第二章 成本性态分析会计（量本分析）
第一节 成本性态分析概述
第二节 混合成本及其分解
第三节 变动成本法
第四节 关于变动成本法与全部成本法结合应用的问题
第三章 利润性态分析会计（量本利分析）
第一节 利润性态分析（量本利分析）概述
第二节 盈亏平衡分析
第三节 量本利分析
第四章 短期经营决策会计
第一节 短期经营决策概述
第二节 短期经营决策的要素
第三节 短期经营决策的方法及其运用
第四节 短期经营决策实例
第五章 长期投资决策会计
第一节 长期投资决策概述
第二节 长期投资决策会计的要素
第三节 长期投资决策的方法
第六章 全面预算会计
第一节 全面预算概述
第二节 全面预算的内容
第三节 全面预算的方法
第七章 责任会计和标准成本会计
第一节 责任会计的基本概念
第二节 标准成本会计
第八章 管理会计新发展
第一节 战略管理会计
第二节 平衡计分卡
第三节 作业成本法
第四节 管理会计的其他新领域

下篇
第九章 广义管理会计概述
第一节 广义管理会计的历史进程
第二节 广义管理会计的基本原理
第三节 从一维到多维：广义管理会计的发展之路
第十章 管理会计多维账务处理系统的设计
第一节 管理会计多维账务处理系统概述
第二节 多维会计科目
第三节 管理会计多维账务处理系统的会计分录
第四节 多维账务处理系统的会计账簿
第十一章 管理会计多维账务处理系统举例
附录一 习题
附录二 资金时间价值表
后记
Book Abstract

图中一个圆圈代表一个战略事业单位，首先确定其业务坐标点，然后以坐标点为圆心画一个圆圈，圆圈大小表示企业每项业务的销售额。
1.明星类业务
明星类业务处于快速增长的市场中并且占有居支配地位的市场份额，往往是新兴产业。企业为发展该业务，短期需要大量投入而产生负现金流，但未来会带来高额的市场回报。而高市场增长率将吸引潜在竞争者进入，企业必须继续投资以保持与市场的同步增长，巩固市场地位，因此该类业务现金净流量一般偏低。随着所处产业发展趋于成熟，市场增长率降低，该类业务将成为金牛类业务。
2.金牛类业务
金牛类业务一般处于成熟产业，企业处于市场领导地位，享有规模经济和高边际利润的优势，因而为企业创造大量的现金流人，但其增长前景有限的。企业不必再进行大量投资，只需保持市场份额、进行成本控制，所以现金流出较少。企业常常用金牛业务产生的现金流来支付账款并支持需大量现金投入的业务。
3.问题类业务
问题类业务市场增长率高，可能利润率也很高，但企业所占市场份额少，表现为少量的现金流入量。对问题类业务，要么增加投资提高其市场份额，使其成为明星类业务，要么将其淘汰。只有符合企业发展长远目标、企业具有资源优势、能够增强企业核心竞争力的业务才值得发展。如果选择发展该业务，则需要投入大量的现金，因而产生负现金流。
4.瘦狗类业务
瘦狗类业务既不能产生大量的现金，也不需要投入大量现金。这类业务一般是微利甚至是亏损的，要占用很多资源，但投资回报却不高。瘦狗业务若不能为企业贡献现金，那么企业对其采取的战略就应是尽量避免或减少瘦狗的数量。
BCG矩阵把战略规划和资本预算结合，帮助多业务公司制定产品投资规划，其难点在于确定市场增长率和相对市场份额的分界点。市场增长率分界点可以采用该行业市场平均增长率或者多种产品的加权市场增长率平均值，一般来说，高市场增长表现为至少10%的年增长率（扣除通货膨胀后）。相对市场份额分界点较难确定，有观点认为市场份额之比小于2，竞争地位不稳定，企业就不一定能回收现金。但实际上，市场领先者市场份额是紧随其后的竞争者的2倍这种情况极少，所以利用BCG矩阵，要有充分的市场信息和竞争对手信息支持。
（六）市场分析和营销策略：安索夫矩阵
安索夫矩阵（AnsoffMatrix）也往往被称作产品／市场方格，是安索夫于1975年提出的。该矩阵以安索夫战略理论为基础，即“战略四要素”（产品与市场范围、增长向量、竞争优势和协同作用）形成共同经营主线，从产品和市场两个维度出发，划分出四种产品／市场组合和相应的营销策略，以达到增加收入的目标，如图8-4所示。
……
Introduction

时势造就英雄。同样，时势也造就了会计。“经济越发展，会计越重要”。同样可以说，“管理水平越高，管理会计越重要”。
会计源远流长。应该说，五百年以前，在卢卡·帕乔利那里，会计的基本方法和会计核算的基本内容就初步定型了。会计学是一门比较成熟的科学，到21世纪的今天，会计已经长成了一棵参天大树。
在雅典德尔菲神庙前的石碑上刻着阿波罗的神谕——“认识你自己”。其实，对人如此，对任何事物也都如此。会计的发展过程，同时也是一个对会计学不断认识的过程。经济的发展不断推动着会计的发展，同时也推动着对会计本质认识的不断深化。对任何科学的研究都是没有止境的，对任何科学本质的认识同样是如此。对会计学的探索要不断地反映各种新情况，解决各种新问题。在此过程中，常常需要我们稍稍停下脚步回过头来看看“会计是什么”。
葛家澍教授说：“管理会计的出现，使已有五百年发展史的现代会计似乎成了一门新兴科学。由于这一系列变化，对会计的基本认识，例如会计的对象、职能性质甚至会计的定义，人们都觉得有重新探讨和研究的必要。”（葛家澎：《关于会计基本理论与方法问题》，经济科学出版社2004年版，第91页）。管理会计的产生，不仅仅意味着会计学中出现了一个新的分支，更是改变了整个会计学的面貌，意味着会计学进入了一个新的阶段。
财务会计是一门对外报告的会计。在各国会计界、政府、企业管理层、社会各界、投资者和广大民众的高度关注和努力下，其研究已非常全面和深入，其体系已相当完备和定型。在我国，2006年2月15日财政部发布了《企业会计准则》，《企业会计准则》包括1个基本准则和38个具体准则。《企业会计准则》的发布，宣告中国建立了完整的会计准则体系，并实现了与国际会计准则的基本趋同。

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