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Jingdong book

管理成本会计

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Jingdong book

管理成本会计

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《管理成本会计》作为会计专业以及财务管理专业本科生和专科生的教材，充分考虑到学科发展的现状，力争在内容上有所发展，做到与我国CPA考试的要求相适应，同时融人了大量ACCA和CGA教材的知识体系。作为一本基础课程的教材，本书以基础知识作为主体，着重介绍各种成本计算方法、决策方法和绩效评价方法，同时也适当地对一些新的管理理想进行了介绍，如1960年后出现的目标成本法和平衡记分卡等，使学生不仅能够掌握传统的知识点，而且能够了解一些前沿性的知识。
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前言
第一章 会计在管理活动中的作用
第一节 会计系统的目标
第二节 管理会计的概念及基本职能
第三节 管理会计与财务会计的区别与联系
第四节 管理会计的新发展
第二章 成本的概念和成本习性分析
第一节 成本的基本概念及其分类
第二节 本量利分析
第三章 分批法
第一节 分批法的概念及其计算程序
第二节 成本费用的归集与核算
第三节 简化的分批法
第四节 计划成本及分批法应用举例
第四章 分步法
第一节 分步法的概念及其计算程序
第二节 使用约当产量法核算在产品成本
第三节 逐步结转分步法
第四节 平行结转分步法
第五章 作业成本法
第一节 作业成本法概述
第二节 作业成本法的基本概念
第三节 作业成本法的基本原理及举例
第四节 作业成本法的评价及应用
第六章 辅助生产成本的归集与分配
第一节 辅助生产成本概述
第二节 辅助生产成本的分配方法
第七章 预算的基础
第一节 预算的基本框架
第二节 销售预测方法
第三节 成本估计
第四节 标准成本的使用
第八章 全面预算的编制
第一节 预算过程的管理与实施
第二节 全面预算的编制——案例学习
第三节 传统预算存在的问题和解决方法
第九章 差异分析
第一节 差异分析的基本模型
第二节 直接材料差异分析
第三节 直接人工差异分析
第四节 变动生产费用差异分析
第五节 固定生产费用差异分析
第六节 差异分析管理“
第十章 责任会计
第一节 责任会计的概念和责任中心设置
第二节 责任中心的业绩评价
第三节 平衡记分卡
第十一章 短期经营决策
第一节 短期经营决策的基本内容
第二节 短期经营决策的相关成本
第三节 短期经营决策的分析方法
第四节 短期生产决策的应用
第十二章 长期投资决策
第一节 长期投资决策概述
第二节 货币时间价值的分析与计算
第三节 现金流量的分析与计算
第四节 长期投资决策的分析方法
第五节 固定资产投资决策
参考文献

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