管理會計

前言

The eighth edition of Hansen & Mowen's Managerial Accounting introduces students to the fundamentals of management accounting. Though it is assumed that students have been introduced to the basics of financial accounting, extensive knowledge of financial accounting is not needed. The emphasis is on the use of accounting information in today's business environment, so this text provides coverage of the most cutting edge topics and developments in the field. Thus, the text should be of value to students with a variety of backgrounds. Although written to serve undergraduates,the text has been used successfully at the graduate level. There is sufficient variety in the assignment material to accommodate both undergraduate and graduate students.Many business school students who are required to take a course in management accounting are not accounting majors. For these students, it is often difficult to appreciate the value of the concepts being taught. Managerial Accounting, 8e, overcomes this attitude by using introductory chapter scenarios based on real-world settings, photos illustrating practical applications of management accounting concepts,and realistic examples illustrating the concepts within the chapters. Seeing that effective management requires a sound understanding of how to use accounting information should pique the interests of both accounting and nonaccounting majors.One major area of improvement for this edition has been to enhance the quality and quantity of end-of-chapter material. As a result of extensive focused reviewing and analysis, the end-of-chapter material now offers several activities by level of difficulty for each learning objective to ensure that students will have plenty of opportunity to practice the concepts they learn in the chapter. The end-of-chapter activities are unmatched by any text on the market.We are confident that this innovative managerial accounting text will prepare your students to perform at their best. The new edition will ensure stronger student performance and ongoing satisfaction with your managerial accounting course.NEW Features of the Eighth EditionThe eighth edition now offers even more to ensure you and your students experience a higher level of performance in managerial accounting, including:The Most Current Coverage of Contemporary Topics. A new entire chapter on Activity-Based Management （Chapter 5）, a new chapter covering Lean Accounting （Chapter 15）, and a new appendix on loint Product Costing （after Chapter 7） in this edition dedicate significant attention to the most current issues in managerial accounting today. New materials on simplifying ABC are also introduced in Chapter 4.Streamlined, Reorganized Table of Contents.We have streamlined, reorganized, and carefully tailored this edition's contents to reflect the way your students best learn contemporary and traditional managerial accounting topics. Special topics are now grouped together in the last part of the text to enhance understanding.Variety and Strength in End-of-Chapter Problems and Exercises.Based on detailed reviewer feedback, exercises and problems now offer more variety and are clearly classified both by level of difficulty and by corresponding learning objectives for your ease in selecting appropriate assignments for each class. All endof-chapter materials directly correspond to AACSB and CMA standards to ensure student comprehension and positive outcomes. Furthermore, there are a significant number of new and revised exercises and problems in each chapter.

內(nèi)容概要

本書特色：　　一體化的戰(zhàn)略成本管理概念。《管理會計（第8版）》以作業(yè)成本理念為主線貫穿全書，強調(diào)了預算、作業(yè)管理（ABM）和分權等問題，注重管理會計的現(xiàn)實運用，并在各章中穿插了真實的公司案例，以使學生切實理解管理會計概念如何應用于現(xiàn)實商業(yè)環(huán)境。　　當前技術和傳統(tǒng)技術的有機結合。《管理會計（第8版）》既介紹了現(xiàn)代成本管理體系（如作業(yè)成本法、作業(yè)管理、目標成本管理和平衡計分卡等），也介紹了傳統(tǒng)成本管理技術，有助于學生比較二者的優(yōu)缺點，保證學生在各種不同商業(yè)環(huán)境中工作時均可做到得心應手?！　Ω鞣N專題的深入討論。《管理會計（第8版）》用獨立章節(jié)討論了諸如管理會計人員的道德準則、環(huán)境成本管理以及管理會計的國際性問題等內(nèi)容，覆蓋了各領域的前沿課題和最新發(fā)展，在強調(diào)現(xiàn)實性的同時又不失前瞻性?！　?nèi)容豐富，形式活潑?！豆芾頃嫞ǖ?版）》配有豐富的案例、習題及教輔資源，尤其針對非會計專業(yè)學生在理解管理會計概念方面的困難對教材進行了精心的設計，從而能夠激發(fā)不同專業(yè)學生的學習興趣。

作者簡介

Don R.Harlsell，俄克拉荷馬州立大學（Oklahoma State University）會計學教授，研究興趣包括作業(yè)成本法和數(shù)學建模，在The Accounting Review、The Journal of Management Accounting Research、Accounting Horizons以及IIE Transactions等會計學與工程學知名刊物上發(fā)表了大量論文，并擔任The Accounting Review的編委會委員。

書籍目錄

第一部分 管理會計學的基本概念　第1章 導論：管理會計學的作用、歷史和發(fā)展方向　第2章 管理會計學的基本概念第二部分 作業(yè)成本會計　第3章 作業(yè)成本習性　第4章 作業(yè)成本計算法　第5章 作業(yè)管理第三部分 產(chǎn)品和服務的成本計算　第6章 分批成本計算法和分步成本計算法　第7章 輔助部門的成本分配第四部分 管理決策　第8章 本一量一利分析：一種管理計劃工具　第9章 戰(zhàn)術決策　第10章 資本投資決策　第11章 存貨管理第五部分 規(guī)劃與控制　第12章 預算：實現(xiàn)計劃與控制的工具　第13章 標準成本法：一種管理控制工具　第14章 分部報告、投資中心評價和轉移定價第六部分 專題　第15章 精益會計、目標成本計算和平衡計分卡　第16章 環(huán)境成本管理　第17章 管理會計的國際性問題

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編輯推薦

《管理會計(第8版)》配有豐富的案例、習題及教輔資源，尤其針對非會計專業(yè)學生在理解管理會計概念方面的困難對教材進行了精心的設計，從而能夠激發(fā)不同專業(yè)學生的學習興趣。

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