管理會計（英文版.第二版）

內(nèi)容概要

管理會計的意義何在?管理會計涉及到哪些方法?如何使用管理會計信息進行決策?本書對上述問題及其他有關(guān)問題作了清楚而確切的解釋。對于那些接受短期培訓的管理者、MBA，以及想迅速了解這一問題核心內(nèi)容的教師和學生來說，都不失為極具價值的參考書。它還可以作為管理人員的藏書，以及那些有抱負的管理人員完善自己知識和技能的參考資料。

書籍目錄

Contents
1 Introduction to management accounting
Objectives
The two cost and management accounting systems
The elements of cost
The classification of costs
What is management accounting?
Costs for decision making
The essence
Further reading
2 Materials
Objectives
The valuation of materials
Materials management
The essence
Further reading
3 Labour
Objectives
Payroll analysis
Incentive schemes
The cost of labour turnover
Other matters
The essence
Further thoughts
Further reading
4 Absorption costing
Objectives
The aim of absorption costing
Overheads
Cost centres
Overhead absorption
The limitations of absorption costing
The essence
Further reading
5 Marginal costing and breakeven analysis
Objectives
Marginal costing
Breakeven analysis
The essence
Further reading
Absorption costing v marginal costing
Objectives
6 Absorption costing
Marginal costing
The effects on profits and stock valuation
Other matters
The essence
Further reading
7 Activity-based costing
Objectives
What is activity-based costing (ABC)?
The essence
Further reading
Budgeting and budgetary control
Objectives
Introduction: the household budget
Principles
Practical considerations
8 Budget relationships
The cash budget
The budgeted trading and profit and loss account
and the budgeted balance sheet
The master budget
Flexible budgets
The behavioural aspects of budgeting
The benefits of budgeting
Zero base budgeting
The essence
Further reading
9 Standard costing
Objectives
What are standard costs?
Cost control using standard costing
Material variances
Labour variances
The profit variance
The essence
Further reading
10 Capital investment appraisal
Objectives
Payback method
Average rate of retum method
Accounting rate of retum
How to use annuity tables
Present value tables
Depredation and cash flows
Residual values
Taxation
Other methods
Sensitivity analysis
Which method?
The essence
Further reading
Appendix 1 Suggested answers
to self assessment questions
Throngfirth Manufacturing (Chapter 4)
Heaton Postex plc (Chapter 5)
Scoubado Manufacturing (Chapter 5)
Holme Honley Products plc (Chapter 5)
Oldwik & Co. Ltd (Chapter 6)
Kim plc (Chapter 6)
Pawilkes & Co Ltd (Chapter 7)
Budgetary control self check (Chapter 8)
The difference between profit and cash (Chapter 8)
Jeanles Ltd (Chapter 8)
Material variances (Chapter 9)
Labour variances (Chapter 9)
The equivalent cash price (Chapter 10)
Identical cash flows/the treatment of
depreciation (Chapter 10)
Becwik Ltd (Chapter 10)
Appendix 2 Present value tables and annuity tables
Index

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