管理会计 英文版PDF电子书下载

PART ONE FOCUS ON DECISION MAKING 2

1 Managerial Accounting ＆ the Business Organization 2

Chapter Opener：Cisco Systems 3

Accounting and Decision Making 4

Effects of Government Regulation 7

Management Accounting in Service and Nonprofit Organizations 8

Cost-Benefit and Behavioral Considerations 8

The Management Process and Accounting 9

Illustration of Budgets and Performance Reports 11

Planning and Control for Product Life Cycles and the Value Chain 12

Accounting’s Position in the Organization 16

Career Opportunities in Management Accounting 20

Adaptation to Change 21

Just-in-Time Philosophy and Computer-Integrated Manufacturing 23

Importance of Ethical Conduct 24

Highlights to Remember 28

Accounting Vocabulary 29

Fundamental Assignment Material 30

Additional Assignment Material 32

2 Introduction to Cost Behavior and Cost-Volume Relationships 40

Chapter Opener：Boeing 41

Activities，Costs，and Cost Drivers 42

Comparison of Variable and Fixed Costs 43

Cost-Volume-Profit Analysis 47

Additional Uses of Cost-Volume Analysis 57

Nonprofit Application 60

Highlights to Remember 62

Appendix 2A：Sales-Mix Analysis 63

Appendix 2B：Impact of Income Taxes 64

Accounting Vocabulary 65

Fundamental Assignment Material 66

Additional Assignment Material 68

3 Measurement of Cost Behavior 84

Chapter Opener：America West 85

Cost Drivers and Cost Behavior 86

Management Influence on Cost Behavior 89

Cost Functions 92

Methods of Measuring Cost Functions 95

Highlights to Remember 104

Appendix 3：Use and Interpretation of Least-Squares Regression 106

Accounting Vocabulary 110

Fundamental Assignment Material 110

Additional Assignment Material 112

4 Cost Management Systems and Activity-Based Costing 128

Chapter Opener：AT＆T 129

Cost Management Systems 130

Different Costs for Different Decisions 132

Activity-Based Costing 138

Illustration of Activity-Based Costing 147

Activity-Based Management 153

Highlights to Remember 157

Accounting Vocabulary 158

Fundamental Assignment Material 158

Additional Assignment Material 162

5 Relevant Information and Decision Making：Marketing Decisions 180

Chapter Opener：Grand Canyon Railway 181

The Concept of Relevance 182

The Special Sales Order 185

Deletion or Addition of Products，Services，or Departments 190

Optimal Use of Limited Resources 192

Pricing Decisions 194

General Influences on Pricing in Practice 197

Role of Costs in Pricing Decisions 198

Target Costing 203

Highlights to Remember 208

Accounting Vocabulary 209

Fundamental Assignment Material 209

Additional Assignment Material 212

6 Relevant Information and Decision Making：Production Decisions 226

Chapter Opener：Nantucket Nectars 227

Opportunity，Outlay，and Differential Costs 228

Make-or-Buy Decisions 231

Joint Product Costs 236

Irrelevance of Past Costs 238

Irrelevance of Future Costs That Will Not Differ 241

Beware of Unit Costs 241

Conflicts Between Decision Making and Performance Evaluation 242

How Income Statements Influence Decision Making 244

Highlights to Remember 248

Accounting Vocabulary 249

Fundamental Assignment Material 249

Additional Assignment Material 253

PART TWO ACCOUNTING FOR PLANNING AND CONTROL 268

7 The Master Budget 268

Chapter Opener：The Ritz-Carlton 269

Budgets and the Organization 270

Preparing the Master Budget 273

Difficulties of Sales Forecasting 283

Getting Employees to Accept the Budget 284

Financial Planning Models 285

Highlights to Remember 290

Appendix 7：Use of Spreadsheets for Budgeting 291

Accounting Vocabulary 294

Fundamental Assignment Material 294

Additional Assignment Material 296

8 Flexible Budgets and Variance Analysis 310

Chapter Opener：McDonald’s 311

Flexible Budgets：Bridge Between Static Budgets and Actual Results 312

Isolating the Causes of Variances 317

Flexible-Budget Variances in Detail 323

Overhead Variances 327

General Approach 328

Highlights to Remember 332

Accounting Vocabulary 333

Fundamental Assignment Material 333

Additional Assignment Material 335

9 Management Control Systems and Responsibility Accounting 350

Chapter Opener：Foundation Health Systems 351

Management Control Systems 352

Designing Management Control Systems 355

Controllability and Measurement of Financial Performance 362

Nonfinancial Measures of Performance 366

Management Control Systems in Service，Government，and Nonprofit Organizations 373

Future of Management Control Systems 374

Highlights to Remember 375

Accounting Vocabulary 376

Fundamental Assignment Material 377

Additional Assignment Material 380

10 Management Control in Decentralized Organizations 392

Chapter Opener：Nike 393

Centralization Versus Decentralization 394

Transfer Pricing 396

Performance Measures and Management Control 403

Measures of Profitability 407

ROI or Residual Income？ 410

A Closer Look at Invested Capital 412

Keys to Successful Management Control Systems 416

Highlights to Remember 417

Accounting Vocabulary 418

Fundamental Assignment Material 419

Additional Assignment Material 422

PART THREE CAPITAL BUDGETING 434

11 Capital Budgeting 434

Chapter Opener：Deer Valley Lodge 435

Capital Budgeting for Programs or Projects 436

Discounted-Cash-Flow Models 436

Sensitivity Analysis and Risk Assessment in DCF Models 441

The NPV Comparison of Two Projects 442

Income Taxes and Capital Budgeting 447

Confusion About Depreciation 454

Capital Budgeting and Inflation 455

Other Models for Analyzing Long-Range Decisions 458

Performance Evaluation 460

Highlights to Remember 461

Accounting Vocabulary 462

Fundamental Assignment Material 463

Additional Assignment Material 465

PART FOUR PRODUCT COSTING 482

12 Cost Allocation 482

Chapter Opener：Dell Computer Corporation 483

Cost Allocation in General 484

Allocation of Service Department Costs 487

Allocation of Costs to Final Cost Objects 496

Activity-Based-Costing（ABC） Approach 497

Allocation of Joint Costs and By-Product Costs 502

Highlights to Remember 507

Accounting Vocabulary 508

Fundamental Assignment Material 508

Additional Assignment Material 512

13 Job-Costing Systems 526

Chapter Opener：Dell Computer Corporation 527

Distinction Between Job Costing and Process Costing 528

Illustration of Job Costing 529

Accounting for Factory Overhead 533

Illustration of Overhead Application 534

Problems of Overhead Application 536

Activity-Based Costing/Management in a Job-Costing Environment 539

Product Costing in Service and Nonprofit Organizations 542

Highlights to Remember 545

Accounting Vocabulary 546

Fundamental Assignment Material 546

Additional Assignment Material 549

14 Process-Costing Systems 564

Chapter Opener：Nally and Gibson Georgetown，Inc. 565

Process Costing Basics 566

Application of Process Costing 569

Physical Units and Equivalent Units（Steps 1 and 2） 570

Calculation of Product Costs（Steps 3 to 5） 571

Effects of Beginning Inventories 573

Weighted-Average Method 574

First-In，First-Out Method 574

Process Costing in a JIT System：Backflush Costing 581

Highlights to Remember 583

Appendix 14：Hybrid Systems—Operation Costing 584

Accounting Vocabulary 587

Fundamental Assignment Material 587

Additional Assignment Material 589

15 Overhead Application：Variable and Absorption Costing 596

Chapter Opener：L.A. Darling Company 597

Variable Versus Absorption Costing 598

Fixed Overhead and Absorption Costs of Product 604

Effect of Other Variances 610

Highlights to Remember 614

Appendix 15：Comparisons of Production-Volume Variance with Other Variances 615

Accounting Vocabulary 617

Fundamental Assignment Material 617

Additional Assignment Material 619

PART FIVE BASIC FINANCIAL ACCOUNTING 636

16 Basic Accounting：Concepts，Techniques，＆ Conventions 636

Chapter Opener：Lands’ End 637

The Need for Accounting 638

Financial Statements 638

Accrual Basis and Cash Basis 644

Adjustments to the Accounts 645

Adjustment Type Ⅰ：Expiration of Unexpired Costs 645

Adjustment Type Ⅱ：Recognition（Earning） of Unearned Revenues 648

Adjustment Type Ⅲ：Accrual of Unrecorded Expenses 650

Adjustment Type Ⅳ：Accrual of Unrecorded Revenues 651

Dividends and Retained Income 652

Preparing Financial Statements 654

Sole Proprietorships and Partnerships 655

Generally Accepted Accounting Principles 656

Three Measurement Conventions 657

Highlights to Remember 660

Appendix 16A：Additional Accounting Concepts 661

Appendix 16B：Using Ledger Accounts 663

Accounting Vocabulary 667

Assignment Material 667

Fundamental Assignment Material 668

Additional Assignment Material 670

17 Understanding Corporate Annual Reports：Basic Financial Statements 678

Chapter Opener：Oracle Corporation 679

Classified Balance Sheet 680

Income Statement 689

Statement of Retained Earnings 691

Statement of Cash Flows 692

Interpretation of a Statement of Cash Flows：The Direct Method 695

Interpretation of a Statement of Cash Flows：The Indirect Method 699

Highlights to Remember 705

Appendix 17：Shareholder Reporting，Income Tax Reporting，and Deferred Taxes 706

Accounting Vocabulary 708

Fundamental Assignment Material 708

Additional Assignment Material 711

18 More on Understanding Corporate Annual Reports 722

Chapter Opener：General Motors 723

Part One：Intercorporate Investments Including Consolidations 724

Market and Equity Methods 724

Consolidated Financial Statements 726

Highlights to Remember：Part One 736

Accounting Vocabulary 737

Part Two：Analysis of Financial Statements 737

Uses of Ratios 740

Efficient Markets and Investor Decisions 744

Highlights to Remember：Part Two 747

Accounting Vocabulary 747

Fundamental Assignment Material 747

Additional Assignment Material 751

19 Difficulties in Measuring Net Income 762

Chapter Opener：Home Depot 763

Part One：Principal Inventory Methods 764

Four Major Inventory Methods 764

Lower-of-Cost-or-Market（LCM） Method 769

Highlights to Remember：Part One 771

Accounting Vocabulary：Part One 771

Part Two：Changing Prices and Income Measurement 771

Income or Capital 772

Measurement Alternatives Under Inflation 773

Highlights to Remember：Part Two 779

Accounting Vocabulary：Part Two 780

Fundamental Assignment Material 780

Additional Assignment Material 782