管理会计 第2版PDF电子书下载

1. Introduction to management accounting 1

Objectives 1

The two cost and management accounting systems 1

The elements of cost 2

The classification of costs 3

What is management accounting？ 4

Costs for decision making 6

The essence 9

Further reading 10

2. Materials 11

Objectives 11

The valuation of materials 11

Materials management 15

The essence 17

Further reading 19

3. Labour 20

Objectives 20

Payroll analysis 20

Incentive schemes 21

The cost of labour turnover 22

Other matters 24

The essence 24

Further thoughts 26

Further reading 26

4． AbSOrption costing 27

Objectives 27

The aim of absorption costing 27

Overheads 28

Cost centres 28

Overhead absorption 28

The limitations of absorption costing 36

The essence 37

Further reading 39

5． Marginal costing and breakeven analysis 40

Objectives 40

Marginal costing 40

Breakeven analysis 48

The essence 56

Further reading 58

6． Absorption costing V.marginal costing 59

ObjeCtives 59

Absorption costing 59

Marginal costing 60

The effects on profits and stock valuation 61

Other matters 67

The essence 69

Further reading 71

7． ACTiVITY-based costing 72

ObjectiveS 72

What Is activity－based costingABC？ 73

The essence 80

Further reading 81

8． Budgeting and budgetary Control 82

Objectives 82

Introduction：the household budget 83

Principles 83

Practical considerations 87

Budget relationships 88

The cash budget 89

The budgeted trading and profit and loss account and the budgeted balance sheet 92

The master budget 92

Flexible budgets 95

The behavioural aspects of budgeting 96

The benefits of budgeting budgeting 101

Zero base budgeting 102

The essence 102

Further reading 105

9． Standard costing 106

Objectives 106

What are standard costs? 106

Cost control using standard costing 107

Material variances 109

Labour variances 112

The profit variance 114

The essence 118

Further reading 120

10． Capital investment appraisal 121

Objectives 121

Payback method 121

Average rate of return method 122

Accounting rate of return 122

How to use annuity tables 123

present value tables 127

Depreciation and cash flows 129

Residual values 133

Taxation 134

Other methods 134

Sensitivity analysis 134

Which method？ 135

The essence 135

Further reading 138

Appendix 1 Suggested answers to self assessment questions 139

Throngfirth Manufacturing (Chapter 4) 139

Heaton Postex plc (Chapter 5) 141

Scoubado Manufacturing(Chapter 5) 143

Holme Honley Products plc(Chapter 5) 145

Oldwik ( CO.Ltd(Chapter 6)) 146

Kim plc (Chapter 6) 148

Pawilkes ( Co Ltd (Chapter 7)) 150

Budgetary control self check(Chapter 8) 151

The difference between profit and cash(Chapter 8) 153

Jeanles Ltd(Chapter 8) 154

Material variances(Chapter 9) 154

Labour variances(Chapter 9) 157

The equivalent cash price(Chapter 10) 158

Identical cash flows／the treatment of depreciation（Chapter 10) 159

Becwik Ltd(Chapter 10) 160

APPendix 2 Present value tables and annuity tables 161

Index 170