最 低 价：￥34.00
定 价：￥43.00
作 者：沃纳（Michael L.Werner），琼斯（Kumen H.Jones） 著
出 版 社：立信会计出版社
出版时间：2009-08-01
I S B N：9787542923127
| Michael Werner is professorof the Department of Accountingat the University of Miamiand a Visiting Professor inthe Department of Accountingat the School of Economicsand Management at TsinghuaUniversity. Werner is a Certifiedpublic Accountant and theCEO of Pitman Photo Supplyand Werner Hollingsworth,both located in the UnitedStates. Werner is an authorwith Kendall Hunt Publishing,and Pearson/Prentice Hallwith over 10 editions of variousfinancial and managerialaccounting textbooks to hiscredit.In 2000 and again in2008 Werner was the Presidentof the Florida Association ofAccounting Educators andcurrently serves on its SteeringConmdttee.Werner has a diversebackgrmmd and is often invitedto speak at conferences anduniversities in the UnitedStates. |
| CHAPTER 1 Management Accounting: Its Environment and Future What Is Management Accounting? Institute of Management Accounting (IMA) Certified Management Accountant ( CMA-The Gold Standard Ethical Standards for Management Accountants International Federation of Accountants (IFAC) Sarbanes-Oxley Contrasting Financial and Management Accounting Accounting Rules Level of Detail Timeliness Future Orientation Where Accounting Fits in a Company The Origin and Evolution of Management Accounting in the West Emergence of Permanent Employees The Industrial Revolution Scientific Management Diversification Management Accounting in China Challenges and Trends in Management Accounting Consumers of Management Accounting Information Summary Glossary of Key Terms Review the Facts Apply What You Have Learned CHAPTER 2 Classifying Costs Major Cost Classifications Assigning Costs to Cost Objects Product Cost Period Cost Selling Cost Administrative Cost Comparing Product and Period Costs Product Cost Identification For Merchandising Firms The Flow of Product Cost——Merchandising Company Cost of Goods Sold Product Cost Identification for Manufacturing Firms Prime Cost and Conversion Cost Inventorv Classifications Raw Materials Inventory Work-in-process Inventory Finished Goods Inventory Direct Material Direct Labor Manufacturing Overhead Indirect Material Indirect Labor Other Manu facturing Overhead Costs The Flow of Product Cost-Manufacturing Company Cost of Goods Manufactured Product Cost Identification for Service Firms Materials Labor Overhead or Indirect Service Costs The Flow of Service Cost——service Company Cost of Services Hybrid Firms Merchandising, Manufacturing, and Service——-a Comparison Summary Appendix——Recording Manufacturing ,Costs Appendix Summary Glossary of Key Terms Review the Facts Apply What You Have Learned CHAPTER 3 Determining Costs of Products Accumulating Product Cost-Cost Accounting Units of Product As Cost Objects Product Costing Methods Job Order Costing Basics Process Costing Basics Job Order Costing Documentation Relating to Job Order Costing Cost Information for Raw Material Cost Information for Direct Labor Manufacturing Overhead Over or Under Applied Manufacturing Overhead Process Costing Equivalent Units Cost Per Equivalent Unit Cost of Ending Work-in-Process Inventory Cost of Completed Units Summary Appendix-Recording Manufacturing Costs Appendix Summary Glossary of Key Terms Review the Facts Apply What You Have Learned CHAPTER 4 Cost Allocation and Activity Based Costing Traditional Manufacturing Overhead Allocation Activity-based Costing for Manufacturing Overhead Allocation Determining Product Cost Using ABC Comparison of Traditional and ABC Overhead Allocation Product Cost Accuracy When Does ABC Result in More Accurate Product Costs? Reducing Cost by Using ABC Closer Cost Scrutiny Smaller Cost Pools Make it Difficult to Hide Cost Cost Control by Controlling the Allocation Base Added Complexity and Cost of ABC ABC and Job Order Costing——Another Look at Manta Power Boats Summary Glossary of Key Terms Review the Facts Apply What You Have Learned CHAPTER 5 Cost Behavior Common Cost Behavior Patterns FixedCosts Variable COsts Comparison of Cost Behaviors Determining Total Cost Relevant Range Mixed Costs Identifying the Fixed and Variable Elements of a Mixed Cost The Engineering Approach Scatter Graphing The High-Low Method Regression Analysis Microsoft Excel-Preparing an Excel Scatter Graph 119 Summary Glossary of Key Terms Review the Facts Apply What You Have Learned CHAPTER 6 Business Decisions Using Cost Behavior The Contribution Income Statement Absorption and Variable Costing Purpose of the Contribution Income Statement Predicting Profits Using the Contribution income Statement Cost-Volume-Profit Analysis Break-Even Determining Sales Required to Meet a Profit Objective Cost-Volume-Profit Graph Sensitivity Analysis Change in Selling Price Change in Variable Cost and Fixed Cost Multiple Products and CVP Break-Even Point in a Multiproduct Situation Determining Required Sales in a Multiproduct Situation CVP Assumptions Absorption and Variable Costing——a Closer Look Summary Glossary of Key Terms Review the Facts Apply What You Have Learned CHAPTER 7 Making Decisions Using Relevant Information Relevant Costs and Benefits Equipment Replacement Gather All Costs and Benefits Associated with the Decision Determine the Relevant Cost and Benefit of Each Alternative Relevant Cost and Benefit of the Old Computer System Relevant Costs and Benefits o f the Replacement System Compare the Relevant Information and Select an Alternative The Concept of an Incremental Cost or Benefit Interest-the Time Value of Money Special Orders Gather All Costs and Benefits Associated with the Decision Determine the Relevant Cost and Benefit of Each Alternative Compare the Relevant Costs and Benefits and Select an Alternative Outsourcing: The Make or buy Decision Gather All Costs Associated with the Decision Determine the Relevant Cost of Each Alternative Compare the Relevant Costs and Select an Alternative Considering Opportunity Costs Discontinuing a Business Segment Determine the Relevant Cost of Each Alternative Special Cost Considerations for Common Fixed Costs Summary Glossary of Key Terms Review the Facts Apply What You Have Learned CHAPTER 8 The Capital Budget: Evaluating Capital Expenditures The Business Planning Process The Mission——Overall Company Goals: The Why Nonfinancial Goals Financial Goals Goal Awareness Core Values: What the Company Stands For Vision: The Hope for the Future Strategy: The Business Plan of Attack The Strategic Plan: The What The Capital Budget: The How The Operating Budget: The Who The Capital Budget:What is it? Capitalizing Assets Capitalization Amount Characteristics of Capital Projects The Cost of Capital and the Concept of Scarce Resources Weighted Average Cost of Capital Scarce Resources Evaluating Potential Capital Projects Identifying Possible Capital Projects Determining Relevant Cash Flows for Alternative Projects Selecting a Method of Evaluating the Alternatives Selecting Capital Budgeting Projects Capital Budgeting Decision Methods Discounted Cash Flow Methods Net Present Value Net Present Value Calculations with Uneven Cash Flows …… CHAPTER 9 The Operating Budget Part One: An Overview of the Operating Budget Part Two. Prenaring and Using the Operating Budget CHAPTER 10 Standard Costing CHAPTER 11 Evaluating Performance and Emerging Management and Accounting Technioues Glossary of Key Terms Company Index Management Accounting |
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