Cost accounting
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作 者:(美)玛丽安娜·M.莫文(Maryanne M. Mowen),(美)唐·R.汉森(Don R. Hansen)著
分类号:
ISBN:9787565401473
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简介
《成本会计(国际版)》作者是公认的成本会计方面的专家。他们以成本管理为主线,从概念、理论到企业案例,详尽而又广泛地介绍了作业成本法、产品与服务成本、过程成本、分配成本预算控制、责任会计等内容。尤其难得的是,《成本会计(国际版)》提供了大量真实的案例,并为读者提供了习题,这些来自理论界和实务界的有益成果为我们学习成本会计奠定了坚实的基础。
目录
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 Concepts
CHAPTER 3 Cost Behavior
CHAPTER 4 Activity—Based Costing
CHAPTER 5 Product and Service Costing:Job-Order System
CHAPTER 6 Process Costing
CHAPTER 7 Allocating Costs of Support Departments and Joint Products
CHAPTER 8 Budqeting for Planning and Control
CHAPTER 9 Standard Costing:A Functional-Based Control Approach
CHAPTER 10 Decentralization:Responsibility Accounting,Performance Evaluation,and Transfer Pricing
CHAPTER 11 Strategic Cost Management
CHAPTER 12 Activity-Based Management
CHAPTER 13 The Balanced Scorecard:Strategic-Based Control
CHAPTER 14 Quality and Environmental Cost Management
CHAPTER 15 Lean Accounting and Productivity Measurement
CHAPTER 16 Inventory Management:Economic Order Quantity,JIT,and the Theory of Constraints
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 Concepts
CHAPTER 3 Cost Behavior
CHAPTER 4 Activity—Based Costing
CHAPTER 5 Product and Service Costing:Job-Order System
CHAPTER 6 Process Costing
CHAPTER 7 Allocating Costs of Support Departments and Joint Products
CHAPTER 8 Budqeting for Planning and Control
CHAPTER 9 Standard Costing:A Functional-Based Control Approach
CHAPTER 10 Decentralization:Responsibility Accounting,Performance Evaluation,and Transfer Pricing
CHAPTER 11 Strategic Cost Management
CHAPTER 12 Activity-Based Management
CHAPTER 13 The Balanced Scorecard:Strategic-Based Control
CHAPTER 14 Quality and Environmental Cost Management
CHAPTER 15 Lean Accounting and Productivity Measurement
CHAPTER 16 Inventory Management:Economic Order Quantity,JIT,and the Theory of Constraints
Cost accounting
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