管理會(huì)計(jì)

內(nèi)容概要

本書緊緊圍繞兩大主題展開：（1）用管理會(huì)計(jì)的理論作指導(dǎo)工具，制定保持市場(chǎng)競(jìng)爭(zhēng)優(yōu)勢(shì)的決策；（2）根據(jù)會(huì)計(jì)信息，實(shí)現(xiàn)通過戰(zhàn)略模擬和管理，控制組織目標(biāo)。書中有大量關(guān)于管理會(huì)計(jì)信息在不同的環(huán)境中應(yīng)用的實(shí)例，基本概念都通過實(shí)例加以解釋說明，并安排了大量的討論主題。

書籍目錄

1． MANAGEMENT ACCONTING：INFORMATION TO COMPETE
2． COST BEHAVIOR AND PROFITS
3． FULL COST
4． PROCESS ANALYSIS AND ACTIVITY-BASED COSTING
5． PRODUCT COSTING AND FINANCIAL REPORTING
6． SHORT-TERM DECISIONS AND PRICING
7． APPLICATIONOF SHORT-TERM DECISION MODELS
8． LONG-TERM DECISIONS-CAPITAL BUDGETING
9． THE ROLE OF ACCOUNTING IN STRATEGIC PLANNING AND MANAGEMENT CONTROL
10． BUDGETING FOR OPERATIONS AND CASH FLOW
11． PROFIT VARIANCE ANALYSIS AND ENGINEERED COST CENTERS
12． DISCRETIONARY COST CENTERS AND ACTIVITY-BASED MANAGEMENT
13． PERFORMANCE MEASUREMENT AND STRATEGIC COST ANALYSIS
14． PROFIT CENTERS AND TRANSFER PRICING
15． INVESTMENT CENTERS AND COMPENSATION

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