管理会计 英文版PDF电子书下载

SECTION 1 Product Costing and Decision Making 1

1 Accounting and Management Decisions 2

2 Cost Categorization,Cost Flow,and Measurement Decisions 34

3 Unit Costs for Decision Making 72

4 Cost Measurement for Management 110

5 Cost Allocation and Business Strategy 146

SECTION 2 Control,Measurement,and Evaluation 183

6 The Role of Budgets in Decision Making 184

7 Evaluating Performance Within an Organization 220

8 Management Accounting in a Global Business Environment 260

9 Controlling Decisions in Decentralized Organizations 298

10 Decisions About Capital Investments 336

SECTION 3 Expanded Topics 369

11 Internal Control 370

12 A Closer Look at Service Companies 400

13 The Japanese Perspective 430

Appendix:Future and Present Value 458

Glossary 460

Index 464