管理會(huì)計(jì)

內(nèi)容概要

為了貫徹落實(shí)教育部通知精神，推動(dòng)中國會(huì)計(jì)教育的發(fā)展，中國財(cái)政經(jīng)濟(jì)出版社和中國會(huì)計(jì)學(xué)會(huì)憑借多年在會(huì)計(jì)教材出版方面所積累的豐富經(jīng)驗(yàn)，積極開展會(huì)計(jì)類原版教材的引進(jìn)工作，從當(dāng)今國際上具有廣泛影響、被國外著名商學(xué)院所采用并獲得廣泛好評(píng)的會(huì)計(jì)原版教材中，遴選出一套體系相對(duì)獨(dú)立、完整，內(nèi)容深淺適中，能夠滿足我國會(huì)計(jì)教育的需要，并適合未來發(fā)展方向的精品教材。    本教材既要反映會(huì)計(jì)學(xué)科的發(fā)展趨勢(shì)，又要適合我國大學(xué)會(huì)計(jì)本科學(xué)生使用；引進(jìn)教材盡可能配套，使其成為一個(gè)相對(duì)完整的體系，盡量避免引進(jìn)的教材內(nèi)容互相重復(fù)；引進(jìn)教材的價(jià)值要與學(xué)生的經(jīng)濟(jì)承受能力相適應(yīng)；對(duì)引進(jìn)教材盡可能進(jìn)行深度開發(fā)，以滿足教師和學(xué)生學(xué)習(xí)的需要。

作者簡(jiǎn)介

Ray H.Garrison is emeritus Professor of Accounting at Brihgam Young University，Provo，Utah，He received his B.S. degrees from Brigham Young University and his D.B.A degree from Indiana University.
    As a certified public accoountant，Professor Gar

書籍目錄

Chapter One  Managerial Accounting and the Business Environment  THE WORK OF MANAGEMENT AND THE NEED FOR MANAGERIAL ACCOUNTING INFORMATION  COMPARISON OF FINACIAL AND MANAGERAL ACCOUNTING  EXPANDING ROLE OF MANAGERIAL ACCOUNTING  ORGANIZATIONAL STRUCTURE  THE CHANGING BUSINESS ENVIRONMENT   PROFESSIONAL ETHICS  THE CERTIFIED MANAGEMENT ACCOUNTANT(CMA)      Chapter Two  Cost Terms,Concepts ,and  Classifications……Chapter Three  Systems Design:job-Order CostingChapter Four  Systems Design:Process CostingChapter Five  Cost Behavior:Analysis and UseChapter Six  Cost-Volume-Profit RelationshipsChapter Seven  Variable Costing:A Tool for ManagementChapter Eight  Activity-Based Costing:A Tool to Aid Decision MakingChapter Nine  Profit PlanningChapter Ten  Standard Costs and the Balanced ScorecardChapter Eleven  Flexible Budgets and overhead AnalysisChapter Twelve  Segment Reporting and DecentralizationChapter Thirteen  Relevant Costs for Decision MakingChapter Fourteen  Capital Budgeting DecisionsChapter Fifteen  Service Department Costng:An Acivity Approach Chapter Sixteen  How Well Am I Doing?Statement of Cash FlowsChapter Seventeen  How Well Am I Doing?Financial Statement AnalysisAppendix A  Pricing Products and Sevices

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