成本會(huì)計(jì)傳統(tǒng)與革新

內(nèi)容概要

為了貫徹落實(shí)教育部通知精神，推動(dòng)中國(guó)會(huì)計(jì)教育的發(fā)展，中國(guó)財(cái)政經(jīng)濟(jì)出版社和中國(guó)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(guó)際上具有廣泛影響、被國(guó)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(guó)會(huì)計(jì)教育的需要，并適合未來發(fā)展方向的精品教材。      The fifth edition of Cost Accounting: Traditions and Innovations is written for students who wish to become professional accountants and obtain professional certifications such as Certified Management Accountant, Certified Public Accountant, Certified Financial Manager, and/or Certified Internal Auditor. As with previous editions, you will still find balanced coverage of both traditional product costing methods and innovative topics----focusing on cost management systems, accounting as part of organizational strategy, global cost management practices, quality costs, and balanced scorecards for business organizations.

書籍目錄

PART 1 OVERVIEW  Chapter 1 Introduction to Cost and Management Accounting in a Global Business nvironment  Chapter 2 Introduction to Cost Management SystemsPART 2 SYSTEMS AND METHODS OF PRODUCT COSTING  Chapter 3 Organizational Cost Flows  Chapter 4 Activity-Based Cost Systems for Management  Chapter 5 Job Order Costing  Chapter 6 Process Costing  Chapter 7 Special Production Issues: Lost Units and Accretion  Chapter 8 Implementing Quality Concepts  Chapter 9 Cost Allocation for Joint Products and By-Products  Chapter 10 Standard CostingPART 3  PLANNING AND CONTROLLING  Chapter 11 Absorption/Variable Costing and Cost-Volume-Profit Analysis  Chapter 12 Relevant Costing  Chapter 13 The Master Budget  Chapter 14 Capital Budgeting  Chapter 15 Financial ManagementPART 4  DECISION MAKING AND EVALUATING PERFORMANCE  Chapter 16 Innovative Inventory and Production Management Techniques  Chapter 17 Emerging Management Practices  Chapter 18 Responsibility Accounting and Transfer Pricing in Decentralized Organizations  Chapter 19 Measuring and Rewarding Organization Performance

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