《成本会计:传统与革新》PDF下载

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  • 作  者:(美)Jesse T.Barfield等著
  • 出 版 社:北京:中国财政经济出版社
  • 出版年份:2003
  • ISBN:750056161X
  • 页数:890 页
图书介绍:

Part 1 Overview 1

Chapter 1 Introduction to Cost and Management Accounting in a Global Business Environment 2

Chapter 2 Introduction to Cost Management Systems 40

Part 2 Systems and Methods of Product Costing 75

Chapter 3 Organizational Cost Flows 76

Chapter 4 Activity-Based Cost Systems for Management 130

Chapter 5 Job Order Costing 172

Chapter 6 Process Costing 218

Chapter 7 Special Production Issues:Lost Units and Accretion 260

Chapter 8 Implementing Quality Concepts 302

Chapter 9 Cost Allocation for Joint Products and By-Products 342

Chapter 10 Standard Costing 380

Part 3 Planning and Controlling 441

Chapter 11 Absorption/Variable Costing and Cost-Volume-Profit Analysis 442

Chapter 12 Relevant Costing 498

Chapter 13 The Master Budget 550

Chapter 14 Capital Budgeting 600

Chapter 15 Financial Management 660

Part 4 Decision Making and Evaluating Performance 709

Chapter 16 Innovative Inventory and Production Management Techniques 710

Chapter 17 Emerging Management Practices 762

Chapter 18 Responsibility Accounting and Transfer Pricing in Decentralized Organizations 796

Chapter 19 Measuring and Rewarding Organizational Performance 840