成本管理 会计和控制 第4版PDF电子书下载

1 Introduction to cost management 1

PART 1:foundation concepts 25

2 Basic cost management concepts 26

3 Activity cost behavior 61

Comprehensive Case 1 109

PART 2:functional-based costing and control 113

4 Product and service costing:overhead application and job-order system 114

5 Product and service costing:a process systems approach 163

6 Support department cost allocation 211

7 Joint product and by-product costing 247

8 Budgeting for planning and control 277

9 Standard costing:a functional-based control approach 311

10 Decentralization:responsibility accounting,performance evaluation,and transfer pricing 355

11 International issues in cost management 397

Comprehensive Case 2 432

PART 3:activity-and strategic-based costing and control 437

12 Activity-based costing 438

13 Strategic cost management 491

14 Activity-based management 549

15 The balanced scorecard:strategic-based control 589

16 Activity-based budgeting 619

17 Quality cost management 655

18 Productivity measurement and control 695

19 Environmental costs:measurement and control 725

Comprehensive Case 3 761

PART 4:activity-and functional-based decision making 765

20 Cost-volume-profit analysis 767

21 Activity resource usage model and tactical decision making 817

22 Pricing and profitability analysis 853

23 Capital investment 903

24 Inventory management:economic order quantity,jit,and the theory of constraints 951

Comprehensive Case 4 986

Glossary 991

Subject Index 1005

Company Index 1027