管理會(huì)計(jì)

前言

自教育部在《關(guān)于加強(qiáng)高等學(xué)校本科教學(xué)工作提高教學(xué)質(zhì)量的若干意見(jiàn)》【教高（2001）4號(hào)】中提出雙語(yǔ)教學(xué)的要求后，各地高校相繼開(kāi)設(shè)了一系列雙語(yǔ)教學(xué)課程。這對(duì)提高學(xué)生的學(xué)科和外文水平，開(kāi)闊國(guó)際視野，培養(yǎng)創(chuàng)新型人才起到了重要的作用；一大批教師也逐漸熟悉了外文授課，自身的教學(xué)水平和能力得到較大提高，具備國(guó)際學(xué)術(shù)思維的中青年教師脫穎而出。同時(shí)，經(jīng)過(guò)近幾年的雙語(yǔ)教學(xué)實(shí)踐，國(guó)外原版教材量大、邏輯不夠清晰、疏離中國(guó)現(xiàn)實(shí)等問(wèn)題也影響了雙語(yǔ)教學(xué)的效果。因此，對(duì)外版教材進(jìn)行本土化的精簡(jiǎn)改編，使之更加適合我國(guó)的雙語(yǔ)教學(xué)已提上教材建設(shè)日程。　　為了滿(mǎn)足高等學(xué)校經(jīng)濟(jì)管理類(lèi)雙語(yǔ)課程本土化教學(xué)的需要，在教育部高等教育司的指導(dǎo)和支持下，高等教育出版社同Thomson Learning等國(guó)外著名出版公司通力合作，在國(guó)內(nèi)首次推出了金融、會(huì)計(jì)、經(jīng)濟(jì)學(xué)等專(zhuān)業(yè)的英文原版改編教材。本套教材的遴選、改編和出版嚴(yán)格遵循了以下幾個(gè)原則：　　1．擇優(yōu)選取權(quán)威的新版本。在各專(zhuān)業(yè)選書(shū)論證會(huì)上，我們要求入選改編的教材不僅是在國(guó)際上多次再版的經(jīng)典之作的最新版本，而且是近年來(lái)已在國(guó)內(nèi)被試用的優(yōu)秀教材?！　?．改編后的教材力求內(nèi)容規(guī)范簡(jiǎn)明，邏輯更加清晰，語(yǔ)言原汁原味，適合中國(guó)的雙語(yǔ)教學(xué)。選擇的改編人既熟悉原版教材內(nèi)容又具有本書(shū)或本門(mén)課程雙語(yǔ)教學(xué)的經(jīng)驗(yàn)；在改編過(guò)程中，高等教育出版社組織了知名專(zhuān)家學(xué)者召開(kāi)了數(shù)次改編和審稿會(huì)議，改編稿征求了眾多教師的意見(jiàn)。　　3．改編后的教材配有較豐富的輔助教學(xué)支持資源，教師可在網(wǎng)上免費(fèi)獲取。同時(shí)，改編后的教材厚度適中，定價(jià)標(biāo)準(zhǔn)較低?！　∮捎谠髡咚巼?guó)家的政治、經(jīng)濟(jì)和文化背景等與我國(guó)不同，對(duì)書(shū)中所持觀點(diǎn)，敬請(qǐng)廣大讀者在閱讀過(guò)程中注意加以分析和鑒別?！　〈舜斡⑽母木幗滩牡某霭妫玫搅撕芏鄬?zhuān)家學(xué)者的支持和幫助，在此深表謝意！我們期待這批英文改編教材的出版能對(duì)我國(guó)經(jīng)濟(jì)管理類(lèi)專(zhuān)業(yè)的教學(xué)能有所幫助，歡迎廣大讀者給我們提出寶貴的意見(jiàn)和建議。

內(nèi)容概要

本書(shū)將傳統(tǒng)管理會(huì)計(jì)內(nèi)容與現(xiàn)代管理會(huì)計(jì)融為一體，突出20世紀(jì)80年代以來(lái)為適應(yīng)高新技術(shù)、信息時(shí)代、全球化競(jìng)爭(zhēng)和企業(yè)權(quán)力集中的需要而發(fā)展起來(lái)的新理論、概念和方法，包括作業(yè)成本計(jì)算、作業(yè)預(yù)算、激勵(lì)制度、質(zhì)量成本、環(huán)境成本、平衡計(jì)分卡等。全書(shū)共分19章，系統(tǒng)介紹了管理會(huì)計(jì)的基本知識(shí)：成本歸集與產(chǎn)品成本（第2章至第7章）；計(jì)劃與控制（第8章至第14章）；管理決策（第15章至第19章）等。    作為一本在海外深受歡迎的著名管理會(huì)計(jì)教材，本書(shū)案例豐富，理論與實(shí)踐緊密結(jié)合，非常適合會(huì)計(jì)專(zhuān)業(yè)和非會(huì)計(jì)專(zhuān)業(yè)的高年級(jí)本科生和研究生，以及MBA學(xué)生選作管理會(huì)計(jì)教材。

作者簡(jiǎn)介

Don R.Hansen，美國(guó)俄克拉荷馬州立大學(xué)會(huì)計(jì)學(xué)教授，他的研究興趣包括作業(yè)成本管理和計(jì)
量模型，是美國(guó)《會(huì)計(jì)評(píng)論》編輯。

書(shū)籍目錄

1 Introduction: The Role, History, and Direction of Management Accounting  Management Accounting Information System  Management Accounting and Financial Accounting  A Brief Historical Perspective of Management Accounting  Current Focus of Management Accounting  The Role of the Management Accountant  Management Accounting and Ethical Conduct  Certification  Summary of Learning Objectives Key Terms  Questions for Writing and Discussion  Exercises  ProblemsPART 1: Cost Accumulation and Product Costing  2 Basic Management Accounting Concepts    Cost Assignment: Direct Tracing, Driver Tracing, and Allocation 30    Product and Service Costs    External Financial Statements    Types of Management Accounting Systems: A Brief Overview    Summary of Learning Objectives Key Terms    Questions for Writing and Discussion    Exercises    Problems    Managerial Decision Cases    Research Assignments  3 Activity Cost Behavior    The Basics of Cost Behavior    Activities, Resource Usage, and Cost Behavior    Methods for Separating Mixed Costs into Fixed and Variable Components    Reliability of Cost Formulas    ……  4 Activity-Based Costing  5 Job-Order Costing  6 Process Costing  7 Support Department Cost AllocationPART 2 Planning and Control  8 Functional and Activity-Based Budgeting  9 Standard Costing:A Managerial Control Tool  10 Activity-and Strategic-Based Responsibility Accounting  11 Quality Costs and Productivity:Measurement,Reporting,and Control  12 Environmental Cost Management  13 Performance Evaluation in the Decentralized Firm  14 International lssues in Management AcfountingPART 3 Managerial Decision Making

章節(jié)摘錄

版權(quán)頁(yè)：   插圖：   Managerial Judgment Managerial judgment is critically important in determining cost behavior, and it is byfar the most widely used method in practice/Many managers simply use their experience and past observation of cost relationships to determine fixed and variable costs. This method, however, may take a number of forms. Some managers simplyassign particular activity costs to the fixed category and others to the variablecategory, ignoring the possibility of mixed costs. Thus, a chemical firm may regard materials and utilities as strictly variable with respect to pounds of chemical produced and all other costs as fixed. Even labor, a traditional and common example of a unit-based variable cost, may be fixed for this firm. The appeal of thismethod is simplicity. Before opting for this course, management would do well tomake sure that each cost is predominantly fixed or variable and that the decisions being made are not highly sensitive to errors in classifying costs. To illustrate the useof judgment in assessing cost behavior, consider Elgin Sweeper Company, a leading manufacturer of motorized street sweepers. Using production volume as the costdriver, Elgin revised its chart of accounts to organize costs into fixed and variable components. Elgin's accountants used their knowledge of the company to assign expenses, using a decision rule that categorized an expense as fixed if it were fixed75 percent of the time and variable if it were variable 75 percent of the time. Management may instead identify mixed costs and divide these costs intofixed and variable components by deciding just what the fixed and variable partsare--that is, using experience to say that a certain amount of a cost is fixed andthat, therefore, the rest must be variable. For example, a factory may put the leasepayments for a photocopier into one account and the cost of paper and toner intoanother. The result is that it is easy to group the lease account with other fixed costaccounts and to treat the variable costs separately. Then, the variable component canbe computed using one or more cost/volume data points. This has the advantage ofaccounting for mixed costs but is subject to a similar type of error as the strictfixed/variable dichotomy. That is, management may be wrong in its assessment. Finally, management may use experience and judgment to refine statisticalestimation results. Perhaps the experienced manager might "eyeball" the data andthrow out several points as being highly unusual or might revise results of estimation totake into account projected changes in cost structure or technology. Martin Color-Fi, arecycler, found itself paying top prices for discarded plastics. Demand for recycl able plastics had mushroomed, and prices tripled in the space of a year. The reason for thegrowth in demand? A run-up in the price of cotton due to poor crops in China,Pakistan, and India. The shortage of cotton led Asian mills to substitute polyester andother synthetics. These synthetic fabrics are made from PET (the polyethyleneterephthalate found in recyclable plastic bottles). Companies like Martin must lookforward, not backward, to predict the impact of demand for substitute products onprices and profits.7 Statistical techniques are highly accurate in depicting the past, butthey cannot foresee the future, which is, of course, what management really wants. The advantage of using managerial judgment to separate fixed and variable costs is its simplicity. In situations in which the manager has a deep understanding of the firm and its cost patterns, this method can give good results. However, if themanager does not have good judgment, errors will occur. Therefore, it is important to consider the experience of the manager, the potential for error, and the effectthat the error could have on related decisions.

編輯推薦

《普通高等教育"十一五"國(guó)家級(jí)規(guī)劃教材?高等學(xué)校會(huì)計(jì)學(xué)類(lèi)英文版教材:管理會(huì)計(jì)》作為一本在海外深受歡迎的著名管理會(huì)計(jì)教材，案例豐富，理論與實(shí)踐緊密結(jié)合，非常適合會(huì)計(jì)專(zhuān)業(yè)和非會(huì)計(jì)專(zhuān)業(yè)的高年級(jí)本科生和研究生，以及MBA學(xué)生選作管理會(huì)計(jì)教材。

圖書(shū)封面

評(píng)論、評(píng)分、閱讀與下載

---

    管理會(huì)計(jì) PDF格式下載

---