![管理会计 英文](https://cover.qianqiantushu.cc/62/s65e4196.jpg)
![管理会计 英文](https://cover.qianqiantushu.cc/62/s65e4196.jpg)
管理会计 英文PDF电子书下载
- 电子书积分:13 积分如何计算积分?
- 作 者:(美)沃纳,(美)琼斯编著
- 出 版 社:上海:立信会计出版社
- 出版年份:2014
- ISBN:9787542943323
- 页数:361 页
CHAPTER 1 Management Accounting:Its Environment and Future 1
What Is Management Accounting? 2
Institute of Management Accounting(IMA) 3
Certified Management Accountant(CMA?)—The Gold Standard 3
Ethical Standards for Management Accountants 3
International Federation of Accountants(IFAC) 5
Sarbanes-Oxley 5
Contrasting Financial and Management Accounting 5
Accounting Rules 6
Level of Detail 6
Timeliness 7
Future Orientation 7
Where Accounting Fits in a Company 8
The Origin and Evolution of Management Accounting in the West 9
Emergence of Permanent Employees 9
The Industrial Revolution 10
Scientific Management 10
Diversification 11
Management Accounting in China 11
Challenges and Trends in Management Accounting 12
Consumers of Management Accounting Information 13
Summary 13
Glossary of Key Terms 14
Review the Facts 15
Apply What You Have Learned 15
CHAPTER 2 Classifying Costs 17
Maior Cost Classifications 18
Assigning Costs to Cost Objects 18
Product Cost 19
Period Cost 19
Selling Cost 19
Administrative Cost 20
Comparing Product and Period Costs 20
Product Cost Identification For Merchandising Firms 20
The Flow of Product Cost—Merchandising Company 21
Cost of Goods Sold 21
Product Cost Identification for Manufacturing Firms 22
Prime Cost and Conversion Cost 23
Inventory Classifications 23
Raw Materials Inventory 23
Work-in-process Inventory 24
Finished Goods Inventory 24
Direct Material 24
Direct Labor 25
Manufacturing Overhead 25
Indirect Material 26
Indirect Labor 26
Other Manu facturing Overhead Costs 26
The Flow of Product Cost-Manufacturing Company 26
Cost of Goods Manufactured 29
Product Cost Identification for Service Firms 31
Materials 32
Labor 32
Overhead or Indirect Service Costs 32
The Flow of Service Cost—Service Company 33
Cost of Services 33
Hybrid Firms 34
Merchandising,Manufacturing,and Service—a Comparison 34
Summary 36
Appendix—Recording Manufacturing Costs 38
Appendix Summary 41
Glossary of Key Terms 41
Review the Facts 42
Apply What You Have Learned 42
CHAPTER 3 Determining Costs of Products 54
Accumulating Product Cost—Cost Accounting 54
Units of Product As Cost Objects 55
Product Costing Methods 55
Job Order Costing Basics 55
Process Costing Basics 56
Job Order Costing 56
Documentation Relating to Job Order Costing 57
Cost In formation for Raw Material 57
Cost In formation for Direct Labor 61
Manufacturing Overhead 61
Over or Under Applied Manufacturing Overhead 65
Process Costing 65
Equivalent Units 66
Cost Per Equivalent Unit 66
Cost of Ending Work-in-Process Inventory 67
Cost of Completed Units 67
Summary 68
Appendix-Recording Manufacturing Costs 70
Appendix Summary 73
Glossary of Key Terms 73
Review the Facts 74
Apply What You Have Learned 74
CHAPTER 4 Cost Allocation and Activity Based Costing 82
Traditional Manufacturing Overhead Allocation 84
Activity-based Costing for Manufacturing Overhead Allocation 86
Determining Product Cost Using ABC 86
Comparison of Traditional and ABC Overhead Allocation 92
Product Cost Accuracy 92
When Does ABC Result in More Accurate Product Costs? 92
Reducing Cost by Using ABC 93
Closer Cost Scrutiny 93
Smaller Cost Polls Make it Difficult to Hide Cost 93
Cost Control by Controlling the Allocation Base 93
Added Complexity and Cost of ABC 94
ABC and Job Order Costing—Another Look at Manta Power Boats 94
Summary 96
Glossary of Key Terms 97
Review the Facts 98
Apply What You Have Learned 98
CHAPTER 5 Cost Behavior 103
Common Cost Behavior Patterns 104
Fixed Costs 104
Variable Costs 104
Comparison of Cost Behaviors 104
Determining Total Cost 106
Relevant Range 107
Mixed Costs 108
Identifying the Fixed and Variable Elements of a Mixed Cost 109
The Engineering Approach 109
Scatter Graphing 110
The High-Low Method 116
Regression Analysis 118
Microsoft Excel—Preparing an Excel Scatter Graph 119
Summary 121
Glossary of Key Terms 122
Review the Facts 122
Apply What You Have Learned 122
CHAPTER 6 Business Decisions Using Cost Behavior 130
The Contribution Income Statement 131
Absorption and Variable Costing 131
Purpose of the Contribution Income Statement 132
Predicting Profits Using the Contribution Income Statement 134
Cost-Volume-Profit Analysis 135
Break-Even 136
Determining Sales Required to Meet a Profit Objective 138
Cost-Volume-Profit Graph 140
Sensitivity Analysis 141
Change in Selling Price 141
Change in Variable Cost and Fixed Cost 142
Multiple Products and CVP 144
Break-Even Point in a Multiproduct Situation 144
Determining Required Sales in a Multiproduct Situation 145
CVP Assumptions 146
Absorption and Variable Costing—a Closer Look 146
Summary 152
Glossary of Key Terms 153
Review the Facts 153
Apply What You Have Learned 154
CHAPTER 7 Making Decisions Using Relevant Information 161
Relevant Costs and Benefits 162
Equipment Replacement 163
Gather All Costs and Benefits Associated with the Decision 164
Determine the Relevant Cost and Benefit of Each Alternative 164
Relevant Cost and Benefit of the Old Computer System 165
Relevant Costs and Bene fits of the New Computer System 165
Compare the Relevant Information and Select an Alternative 165
The Concept of an Incremental Cost or Benefit 166
Interest—the Time Value of Money 167
Special Orders 167
Gather All Costs and Benefits Associated with the Decision 167
Determine the Relevant Cost and Benefit of Each Alternative 168
Compare the Relevant Costs and Benefits and Select an Alternative 168
Outsourcing:The Make or Buy Decision 169
Gather All Costs Associated with the Decision 170
Determine the Relevant Cost of Each Alternative 170
Compare the Relevant Costs and Select an Alternative 170
Considering Opportunity Costs 172
Discontinuing a Business Segment 173
Determine the Relevant Cost of Each Alternative 174
Special Cost Considerations for Common Fixed Costs 175
Summary 176
Glossary of Key Terms 177
Review the Facts 177
Apply What You Have Learned 177
CHAPTER 8 The Capital Budget:Evaluating Capital Expenditures 186
The Business Planning Process 187
The Mission—Overall Company Goals:The Why 187
Nonfinancial Goals 187
Financial Goals 188
Goal Awareness 188
Core Values:What the Company Stands For 189
Vision:The Hope for the Future 189
Strategy:The Business Plan of Attack 189
The Strategic Plan:The What 190
The Capital Budget:The How 191
The Operating Budget:The Who 191
The Capital Budget:What is it? 192
Capitalizing Assets 192
Capitalization Amount 192
Characteristics of Capital Projects 192
The Cost of Capital and the Concept of Scarce Resources 193
Weighted Average Cost of Capital 194
Scarce Resources 196
Evaluating Potential Capital Projects 196
Identifying Possible Capital Projects 196
Determining Relevant Cash Flows for Alternative Projects 197
Selecting a Method of Evaluating the Alternatives 197
Selecting Capital Budgeting Projects 197
Capital Budgeting Decision Methods 198
Discounted Cash Flow Methods 198
Net Present Value 198
Net Present Value Calculations with Uneven Cash Flows 200
Pro fitability Index 202
Internal Rate of Return 203
Nondiscounted Cash Flow Methods 205
Payback Period 205
Accounting Rate of Return 206
Factors Leading to Poor Capital Project Selection 207
Natural Optimism 207
Capital Budgeting Games 207
Summary 207
Appendix A:The Time Value of Money 209
The Time Value of Money—The Concept of Interest 209
Future Value 209
Future Value of a Single Sum 210
Future Value of an Aunuity 210
Present Value(Discounting) 210
Present Value of a Single Sum 210
Present Value of an Annuity 215
Appendix B:Using a Financial Calculator 217
Calculator Differences 217
Future Value of a Single Sum 218
Future Value of an Annuity 218
Present Value of a Single Sum 218
Present Value of an Annuity 219
Common Uses of a Financial Calculator 219
Auto Loans 220
Home Mortgages 220
Glossary of Key Terms 221
Review the Facts 222
Apply What You Have Learned 223
CHAPTER 9 The Operating Budget 232
Part One:An Overview of the Operating Budget 233
The Operating Budget:What is it? 233
Benefits of Budgeting 233
Serves as a Guide 233
Assists in Resource Allocation 234
Fosters Communication and Coordination 235
Establishes Performance Standards 235
Contents of the Operating Budget 236
Sales Budget 236
Production or Purchases Budget 236
Cost of Goods Sold or Cost of Services Budget 236
Selling and Administrative Expense Budget 237
Budgeted Income Statement 237
Cash Budget 237
Budgeted Balance Sheet 237
Budgeted Statement of Cash Flows 237
Interrelationship among the Budgets 238
Different Approaches to Budgeting 239
Perpetual Budgeting 239
Incremental Budgeting 240
Zero-Based Budgeting 240
Top-Down Versus Bottom-Up Budgeting 240
Top-Down Budgeting 240
Bottom-Up Budgeting 241
Imposed Versus Participative Budgets 242
The Sales Forecast 243
Cornerstone and Keystone of Budgeting 243
Factors Affecting the Accuracy of the Sales Forecast 245
Part Two:Preparing and Using the Operating Budget 245
Preparing a Master Operating Budget 245
Budgeted Income Statement 246
Sales Budget 246
Cost of Goods Sold Budget 247
Selling and Administrative Expense Budget 247
Building the Budgeted Income Statement 248
Budgeted Balance Sheet 249
Purchases Budget 250
Cash Budget 251
Cash Receipts Schedule 251
Cash Payments Schedule 253
Building the Cash Budget 254
Building the Budgeted Balance Sheet 255
Budgeted Statement of Cash Flows 259
The Static Budget Perforrnaiace Report 261
The Flexible Budget 262
Preparing the Flexible Budget 263
The Flexible Budget Performance Report 264
Using(and Misusing)the Operating Budget 267
Summary 268
Glossary of Key Terms 269
Review the Facts 270
Apply What You Have Learned 270
CHAPTER 10 Standard Costing 280
Why is Standard Costing Used? 281
Standards—a Closer Look 282
Quantity and Price Standards 282
Ideal versus Practical Standards 282
Ideal Standards 282
Practical Standards 282
Setting Standards 283
Problems with Standard Costing 284
Who Uses Standard Costing? 284
Basic Standard Costing for a Manufacturer 285
Setting Direct Material Standards 286
Direct Material Quantity Standard 286
Direct Material Price Standard 286
Setting Direct Labor Standards 288
Direct Labor Efficiency Standard 288
Direct Labor Rate Standard 288
Setting Variable Manufacturing Overhead Standards 288
The Standard Variable Manufacturing Overhead Rate 289
Setting Fixed Manufacturing Overhead Standards 289
Standard Fixed Manufacturing Overhead Rate 290
Total Standard Cost Per Unit 290
Variance Analysis 291
Direct Materials Variances 291
Direct Material Quantity Variance 291
Direct Material Price Variance 293
Direct Lahor Varianccs 294
Direct Labor Efficiency Variance 295
Direct Labor Rate Variance 296
Manufacturing Overhead Variances 297
Variable Manufacturing Overhead Efficiency Variance 297
Variable Manufacturing Overhead Spending Variance 298
Fixed Manufacturing Overhead Budget Variance 300
Fixed Manufacturing Overhcad Volume Variance 300
Using Standard Cost Variances to Manage by Exception 302
Summary 302
Appendix—Recording Product Cost Using Standard Costing 304
Appendix Summary 308
Glossary of Key Terms 309
Review the Facts 310
Apply What You Have Learned 310
Chapter 11 Evaluating Performance and Emerging Management and Accounting Technigues 319
Business Segments 319
Segment Information 320
The Segment Income Statement 320
Allocating Service Department Cost 322
Activity—Based Service Department Cost Allocation 324
Approaches to Segment Management 325
Centralized Management 325
Decentralized Management 325
Evaluating Business Segments 326
Revenue Centers 326
Cost Centers 326
Profit Centers 326
Measuring Performance of Revenue,Cost and Profit Centers 327
Investment Centers 327
Return on Investment 328
Residual Income and Economic Value Added(EVA)TM 330
Internal sales and Transfer Pricing 331
Determining an Appropriate Transfer Price 332
Market based transfer pricing 332
Cost based transfer pricing 332
Transfer Pricing Under Various Conditions 333
Operating at capacity and market prices available≥opportunity cost 333
Dual transfer price model 335
Operating at capacity and opportunity cost>market prices 335
Operating below capacity and no alternate opportunity,market prices available 336
Negotiated trans fer price 337
Income Tax Implications of Transfer Pricing for Multinational Corporations 338
Emerging Management and Management Accounting Techniques 339
The Balanced Scorecard 339
E-commerce 342
Process management 343
Enterprise Information Systems 343
Six Sigma 344
Theory of Constraints 345
Lean Manu facturing 346
Overview of Lean Manu racturing 347
Summary 349
Glossary of Key Terms 349
Review the Facts 351
Apply What You Have Learned 351
Glossary of Key Terms 356
Company Index:Management Accounting 359
- 《管理信息系统习题集》郭晓军 2016
- 《MBA大师.2020年MBAMPAMPAcc管理类联考专用辅导教材 数学考点精讲》(中国)董璞 2019
- 《信息系统安全技术管理策略 信息安全经济学视角》赵柳榕著 2020
- 《卓有成效的管理者 中英文双语版》(美)彼得·德鲁克许是祥译;那国毅审校 2019
- 《危险化学品经营单位主要负责人和安全生产管理人员安全培训教材》李隆庭,徐一星主编 2012
- 《管理运筹学》韩伯棠主编 2019
- 《ESG指标管理与信息披露指南》管竹笋,林波,代奕波主编 2019
- 《战略情报 情报人员、管理者和用户手册》(澳)唐·麦克道尔(Don McDowell)著 2019
- 《穿越数据的迷宫 数据管理执行指南》Laura Sebastian-Coleman 2020
- 《风险管理与保险》(中国)粟芳 2019