管理會(huì)計(jì)

前言

世紀(jì)之交，中國(guó)與世界的發(fā)展呈現(xiàn)最顯著的兩大趨勢(shì)——以網(wǎng)絡(luò)為代表的信息技術(shù)的突飛猛進(jìn)，以及經(jīng)濟(jì)全球化的激烈挑戰(zhàn)。無(wú)論是無(wú)遠(yuǎn)弗界的因特網(wǎng)，還是日益密切的政治、經(jīng)濟(jì)、文化等方面的國(guó)際合作，都標(biāo)示著21世紀(jì)的中國(guó)是一個(gè)更加開(kāi)放的中國(guó)，也面臨著一個(gè)更加開(kāi)放的世界。教育，特別是管理教育總是扮演著學(xué)習(xí)與合作的先行者的角色。改革開(kāi)放以來(lái)，尤其是20世紀(jì)90年代之后，為了探尋中國(guó)國(guó)情與國(guó)際上一切優(yōu)秀的管理教育思想、方法和手段的完美結(jié)合，為了更好地培養(yǎng)高層次的“面向國(guó)際市場(chǎng)競(jìng)爭(zhēng)、具備國(guó)際經(jīng)營(yíng)頭腦”的管理者，我國(guó)的教育機(jī)構(gòu)與美國(guó)、歐洲、澳洲以及亞洲一些國(guó)家和地區(qū)的大量的著名管理學(xué)院和頂尖跨國(guó)企業(yè)建立了長(zhǎng)期密切的合作關(guān)系。以清華大學(xué)經(jīng)濟(jì)管理學(xué)院為例，2000年，學(xué)院顧問(wèn)委員會(huì)成立，并于lO月舉行了第一次會(huì)議，2001年4月又舉行了第二次會(huì)議。這個(gè)顧問(wèn)委員會(huì)包括了世界上最大的一些跨國(guó)公司和中國(guó)幾家頂尖企業(yè)的最高領(lǐng)導(dǎo)人，其陣容之大、層次之高，超過(guò)了世界上任何一所商學(xué)院。在這樣高層次、多樣化、重實(shí)效的管理教育國(guó)際合作中，教師和學(xué)生與國(guó)外的交流機(jī)會(huì)大幅度增加，越來(lái)越深刻地融入到全球性的教育、文化和思想觀念的時(shí)代變革中，我們的管理教育工作者和經(jīng)濟(jì)管理學(xué)習(xí)者，更加真切地體驗(yàn)到這個(gè)世界正發(fā)生著深刻的變化，也更主動(dòng)地探尋和把握著世界經(jīng)濟(jì)發(fā)展和跨國(guó)企業(yè)運(yùn)作的脈搏。

內(nèi)容概要

　　本書由四位著名管理會(huì)計(jì)學(xué)家編著，具有下列幾個(gè)特點(diǎn)：（1）內(nèi)容新穎。相當(dāng)一部分內(nèi)容是為適應(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)的新的理論、概念和方法，例如作業(yè)成本、目標(biāo)成本、成本動(dòng)因、激勵(lì)制度、質(zhì)量成本、環(huán)境成本、標(biāo)桿法、管理會(huì)計(jì)與控制系統(tǒng)等。（2）選題全面。不僅包括同類著作所包括的題目，而且不乏突破之處。例如利用財(cái)務(wù)控制去控制企業(yè)經(jīng)營(yíng)、將人類行為的考慮融入管理會(huì)計(jì)與控制系統(tǒng)的設(shè)計(jì)和戰(zhàn)略等。（3）突出實(shí)用性。在強(qiáng)調(diào)理論性的同時(shí)，突出實(shí)用性。特別是哈佛大學(xué)商學(xué)院的卡普蘭教授是大師級(jí)的學(xué)者，有些內(nèi)容就是作者發(fā)明、發(fā)現(xiàn)或創(chuàng)造的，原汁原味。例如作業(yè)成本、作業(yè)管理、平衡計(jì)分卡等都是卡普蘭教授與他人共同的杰作?！　”緯m用范圍廣泛，可用做會(huì)計(jì)和非會(huì)計(jì)專業(yè)本科教材，并可作為企業(yè)經(jīng)理和總會(huì)計(jì)師培訓(xùn)參考書。

作者簡(jiǎn)介

安東尼．A．阿特金森（Anthony A.Atkinson）,Professor in the School of Accountancy at the University of Waterloo. Anthony A.Atkinson received a Bachelor of Commerce and M.B.A. degrees from Queen'sUniversity in Kingston, Ontario, and M.S. and Ph.D. degrees in IndustrialAdministration from Carnegie-Mellon University in Pittsburgh. He is a fellow of theSociety of Management Accountants of Canada and has written or coauthored twotexts, various monographs, and more than 35 articles on performance measurementand costing. In 1989, the Canadian Academic Accounting Association awardedAtkinson the Haim Falk Prize for Distinguished Contribution to AccountingThought for his monograph that studied transfer pricing practice in six Canadiancompanies. He has served on the editorial boards of two professional and five academicjournals and is a past Editor of the Journal of Management Accounting Research.Atkinson also served as a member of the Canadian government's Cost StandardsAdvisory Committee, for which he developed the costing principles it now requiresof government contractors. 羅伯特·S·卡普蘭（Kaplan,Robert S.）,Robert S. Kaplan is Baker Foundation Professor at the Harvard Business School.Kaplan joined the HBS faculty in 1984 after spending 16 years on the faculty of thebusiness school at Carnegie-Mellon University, where he served as Dean from 1977t0 1983. Kaplan received a B.S. and M.S. in Electrical Engineering from M.I.T., and aPh.D. in Operations Research from Cornell University. He has received honorarydoctorates from University of Stuttgart and University of Lodz.Kaplan, a co-developer of both activity-based costing and the Balanced Scorecard,has shown how to design cost and performance management systems for effectivestrategy implementation and operational excellence. He has authored or co-authored13 books, 16 Harvard Business Review articles, and more than 120 0ther papers.His fourth book co-authored with David Norton, Alignment, was published inFebruary 2006. His previous books with Norton include Strategy Maps, named as one ofthe top ten business books of 2004 by Strategy & Business and amazon.corn, TheStrategy-Focused Organization, named by Cap Gemini Ernst & Young as the best internationalbusiness book for year 2000, and The Balanced Scorecard: Translating Strategy intoAction, which has been translated int0 22 languages and won the 2001 Wildman Medalfrom the American Accounting Association for its impact on practice. Kaplan's mostrecent book, on time-driven activity-based costing, was published in March 2006.Kaplan was inducted into the Accounting Hall of Fame in 2006 and received theLifetime Contribution Award from the Management Accounting Section of theAmerican Accounting Association in January 2006. He was selected among the top20 Business Writers/Management Gurus in the Financial Times 2005 CEO Survey.Kaplan received the Outstanding Accounting Educator Award in 1988 from theAmerican Accounting Association (AAA), the 1994 CIMA Award from the CharteredInstitute of Management Accountants (UK) for "Outstanding Contributions to the Accountancy Profession," and the 2001 Distinguished Service Award from thInstitute of Management Accountants (IMA) for contributions to the practice anacademic community. 埃拉·梅·瑪蘇姆拉（Matsumura,Ella Mae）,Ella Mae Matsumura is an Associate Professor in the Department of Accounting andInformation Systems in the School of Business at the University of Wisconsin-Madison, and is affiliated with the university's Center for Quick ResponseManufacturing. She received an A.B. in Mathematics from the University ofCalifornia, Berkeley, and M.Sc. and Ph.D. degrees from the University of BritishColumbia. Matsumura has won two teaching excellence awards at the University ofWisconsin-Madison and was elected as a lifetime fellow of the university's TeachingAcademy, formed to promote effective teaching. She is a member of the universityteam awarded an IBM Total Quality Management Partnership grant to develop curriculumfor total quality management education.Matsumura has served in various leadership positions in the American AccountingAssociation, including Secretary-Treasurer and President of the Association'sManagement Accounting Section. She also chaired or served on numerous Associationcommittees. She served two terms as an Associate Editor of Accounting Horizons and iscurrently co-editor of the journal. Her past and current research articles focus on decisionmaking, performance evaluation, and compensation issues. She also coauthored amonograph on customer profitability analysis in credit unions.S.馬克·楊(Young,S.Mark),S. Mark Young holds the George Bozanic and Holman G. Hurt Chair in Sports andEntertainment Business and is also Professor of Accounting, Professor of Managementand Organization at the Marshall School of Business, University of Southern Californiaand Professor of Communication at the Annenberg School for Communication at USC.Previously, Dr. Young served as the Associate Dean for Academic Planning andAssociate Dean and Academic Director of the Marshall MBA (Full-Time MBA)Program. Professor Young received an A.B. from Oberlin College (Economics), an M.Acc. from the Ohio State University, and a Ph.D. from the University of Pittsburgh.Professor Young has published research in a variety of journals including TheAccounting Review, Accounting, Organizations and Society, the Journal of AccountingResearch, the Journal of Marketing Research, the Academy of Management Review and theJournal of Research in Personality. Currently, he is on the editorial board of severalmajor journals and was past Associate Editor for The Accounting Review. In 2006, hewas a co-winner of the Notable Contribution to the Accounting Literature (withShannon Anderson) and has won the Notable Contributions to the ManagementAccounting Literature Award twice——with Frank Selto (1994) and ShannonAnderson (2003). He also received the Jim Bulloch Award for Innovations inManagement Accounting Education in 2005.Dr. Young has extensive executive teaching and consulting experience havingtaught in executive programs for Daimler- Chrysler, Texas Instruments, Shell Oil,AMGEN and British Airways. Most recently, Young has had consulting or researchrelationships with the First Data Corporation, the Chrysler Corporation, TexasInstruments and Southwest Airlines. He has won four outstanding teaching awardsat the undergraduate and graduate levels, including the Golden Apple TeachingAward and is a Distinguished Fellow in the Center for Excellence in Teaching at USC. Currently he teaches courses in management accounting and entertainment management,and leads the entertainment management program within the Marshall Schoolat USC. His book, Entertainment Management——Understanding the Business of MotionPictures, Television, Music and Games will soon be published by Prentice Hall.Professor Young also maintains an interest in popular culture and his paper,"Narcissism and Celebrity," (with Dr. Drew Pinsky) published in the Journal ofResearch in Personality (October 2006: 463-471) recently received world-wide attention.Young even appeared on Mitch Albom's and Howard Stern's shows to discussthe findings of the research.

書籍目錄

第1章 創(chuàng)造價(jià)值的管理會(huì)計(jì)信息第2章 成本管理的概念與成本習(xí)性第3章 傳統(tǒng)的成本管理系統(tǒng)第4章 作業(yè)成本管理系統(tǒng)第5章 作業(yè)和流程決策所需的管理會(huì)計(jì)信息第6章 成本信息用于定價(jià)和產(chǎn)品計(jì)劃第7章 管理會(huì)計(jì)和控制系統(tǒng)：對(duì)價(jià)值鏈的業(yè)績(jī)?cè)u(píng)價(jià)第8章 管理會(huì)計(jì)和控制系統(tǒng)中的激勵(lì)制度第9章 平衡計(jì)分卡第10章 利用預(yù)算實(shí)現(xiàn)組織目標(biāo)第11章 資本預(yù)算編制：長(zhǎng)期資產(chǎn)第12章 財(cái)務(wù)控制術(shù)語(yǔ)表主題索引姓名與公司名稱索弓

章節(jié)摘錄

What Is Management Accounting Information?Management accounting systems provide information, both financial and nonfinancial,to managers and employees inside an organization. Management accountinginformation is tailored to the specific needs of each decision maker and is rarely distributedoutside the organization. Financial accounting reports, in contrast, communicatestandard format economic information to individuals and organizations thatare external to the company, such as shareholders, creditors (bankers, bondholders,and suppliers), regulators, and governmental tax authorities.Since the needs of decision makers in the organization drive the scope and focusof management accounting, we can predict the scope of management accounting byconsidering the three broad classes of organization decision making, shown inExhibit l-1, which are planning, organizing, and controlling.

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《管理會(huì)計(jì)(第5版)》適用范圍廣泛，可用做會(huì)計(jì)和非會(huì)計(jì)專業(yè)本科教材，并可作為企業(yè)經(jīng)理和總會(huì)計(jì)師培訓(xùn)參考書。

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