成本會計

內容概要

本書作者是公認的成本會計方面的專家。他們以成本管理為主線，從概念、理論到企業(yè)案例，詳盡而又廣泛地介紹了作業(yè)成本法、產品與服務成本、過程成本、分配成本預算控制、責任會計等內容。尤其難得的是，本書提供了大量真實的案例，并為讀者提供了習題，這些來自理論界和實務界的有益成果為我們學習成本會計奠定了堅實的基礎。

作者簡介

作者：（美國）瑪麗安娜·M.莫文（Maryanne M.Mowen） （美國）唐·R.漢森（Don R.Hansen）瑪麗安娜·M.莫文，俄克拉荷馬州立大學會計學副教授，她從亞利桑那州立大學獲得博士學位。莫文博士以歷史和經(jīng)濟學等跨學科的視角講授和撰寫成本會計、管理會計，同時也講授倫理課程和《薩班斯一奧克斯利法案》對會計學的影響。她的學術研究領域包括管理會計、行為決策理論及《薩班斯一奧克斯利法案》的遵守。她的文章發(fā)表于《決策科學》、《經(jīng)濟學和心理學雜志》、《管理會計研究雜志》。莫文博士作為多家中型及《財富》100強企業(yè)的顧問，為公司主管和有關管理會計問題提供咨詢。唐·R.漢森，俄克拉荷馬州立大學會計學院院長，Kerr McGee講席教授，他于1977年從亞利桑那州立大學獲得博士學位，同時也從楊百翰大學獲得了數(shù)學碩士學位。他的學術研究領域包括作業(yè)成本法和數(shù)學模型。漢森博士的文章大多發(fā)表于會計類和工程類雜志上，如《會計學評論》、《管理會計研究雜志》、《會計晾望》及《會計機構和學會》。他還是《會計學評論》的編委。

書籍目錄

CHAPTER 1  Introduction to Cost Management  Fmanchl Accounting versus Cost Management：A Stems Framework  FinancialAccounting Information System  The Cost Management Information System  Different Systems for Different Purposes  Factors Affecting Cost Management  Global Competition  Growth of the Service Industry  Advances in Information Technology  Advances in the Manufacturing Environment  Customer Orientation  New Product Development  Total Quality Management  Time as a Competitive Element  Effidency  The Role ofthe Management Accountant  Line and Staf Positions  Information for Planning  Controlling，Continuous Improvement and Decision Making   Accounting and Ethical Conduct  Benefits of Ethical Behavior  Standds of Ethical Conduct for Management Accountants  Cerfification  The Certificate in Management Accounting  The Certificate in Public Accounting  The Certificate in Internal Auditing CHAPTER 2  Basic Cost Management ConceptsCHAPTER 3  Cost BehaviorCHAPTER 4  Activity—Based CostingCHAPTER 5  Product and Service Costing：Job-Order SystemCHAPTER 6  Process CostingCHAPTER 7  Allocating Costs of Support Departments and Joint ProductsCHAPTER 8  Budqeting for Planning and ControlCHAPTER 9  Standard Costing：A Functional-Based Control Approach CHAPTER 10  Decentralization：Responsibility Accounting，Performance Evaluation，and Transfer Pricing CHAPTER 11  Strategic Cost ManagementCHAPTER 12  Activity-Based ManagementCHAPTER 13  The Balanced Scorecard：Strategic-Based ControlCHAPTER 14  Quality and Environmental Cost ManagementCHAPTER 15  Lean Accounting and Productivity Measurement CHAPTER 16  Inventory Management：Economic Order Quantity，JIT，and the Theory of Constraints

章節(jié)摘錄

插圖：Financial Accounting Information System  The financial accounting information system is primarily concerned with producing outputs for external users. It uses well-specified economic events (e.g., payment of wages, purchases of materials) as inputs, and its processes follow certain rules and conventions. For financial accounting, the nature of the inputs and the rules and conventions governing processes are defined by the Securities and Exchange Commission (SEC), the Financial Accounting Standards Board (FASB), and potentially the International Accounting Standards Board (IASB). Among its outputs are financial statements such as the balance sheet, income statement, and statement of cash flows for external users (investors, creditors, government agencies, and other outside users). Financial accounting information is used for investment decisions, stewardship evaluation, activity monitoring, and regulatory measures.The Cost Management Information System The cost management information system is primarily concerned with producing outputs for internal users using inputs and processes needed to satisfy management objectives. The cost management information system is not bound by externally imposed criteria that define inputs and processes. Instead, the criteria that govern the inputs and processes are set by people in the company.

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