最 低 价：￥40.90
定 价：￥43.00
作 者：于增彪，汉森 （Hanson.D.R），莫厄恩 （Mowen.M.M） 著
出 版 社：高等教育出版社
出版时间：2005-02-01
I S B N：9787040162264
| Don R.Hansen，美国俄克拉荷马州立大学会计学教授，他的研究兴趣包括作业成本管理和计 量模型，是美国《会计评论》编辑。 |
| 1 Introduction: The Role， History， and Direction of Management Accounting Management Accounting Information System Management Accounting and Financial Accounting A Brief Historical Perspective of Management Accounting Current Focus of Management Accounting The Role of the Management Accountant Management Accounting and Ethical Conduct Certification Summary of Learning Objectives Key Terms Questions for Writing and Discussion Exercises Problems PART 1: Cost Accumulation and Product Costing 2 Basic Management Accounting Concepts Cost Assignment: Direct Tracing， Driver Tracing， and Allocation 30 Product and Service Costs External Financial Statements Types of Management Accounting Systems: A Brief Overview Summary of Learning Objectives Key Terms Questions for Writing and Discussion Exercises Problems Managerial Decision Cases Research Assignments 3 Activity Cost Behavior The Basics of Cost Behavior Activities， Resource Usage， and Cost Behavior Methods for Separating Mixed Costs into Fixed and Variable Components Reliability of Cost Formulas Multiple Regression Managerial Judgment Summary of Learning Objectives Key Terms Questions for Writing and Discussion Exercises Problems Managerial Decision Case Research Assignment Activitv-Based Costing Unit Costs Importance of Unit Product Costs Production of Unit Cost Information Functional-Based Product Costing Plantwide Rates Departmental Rates Limitations of Functional-Based Cost Accounting Systems Nonunit-Related Overhead Costs Product Diversity An Example Illustrating the Failure of Unit-Based Overhead Rates Activity-Based Product Costing:Detailed Description Identifying Activities and Their Attributes Assigning Costs to Activities Assigning Activity Costs to Other Activities Assigning Costs to Products Homogeneous Pools of Activities Process for Reducing the Number of Rates Detailed Classification of Activities Comparison with Functional-Based Costing Activity-Based Customer and Supplier Costing Activity-Based Customer Costing Activity-Based Supplier Costing Summary of Learning Objectives Key Terms Questions for Writing and Discussion Exercises Problems Managerial Decision Cases Research Assignment Job-Order Costing Characteristics of the Job-Order Environment Job-Order Production and Costing Process Production and Costing Calculating Unit Cost with Job-Order Costing Keeping Track of Job Costs with Source Documents Job-Order Cost Sheet Materials Requisitions Job Time Tickets Other Source Documents The Flow of Costs Through Accounts Accounting for Materials Accounting for Direct Labor Cost Accounting for Overhead Accounting for Finished Goods Accounting for Cost of Goods Sold Accounting for Nonmanufacturing Costs Appendix: Journal Entries Associated with Job-Order Costing Summary of Learning Objectives Key Terms Questions for Writing and Discussion Exercises Problems Managerial Decision Case Research Assignments Process Costing Characteristics of Process Manufacturing Types of Process Manufacturing How Costs Flow Through the Accounts in Process Costing Accumulating Costs in the Production Report Service and Manufacturing Firms The Impact of Work-in-Process Inventories on Process Costing Equivalent Units of Production Two Methods of Treating Beginning Work-inProcess Inventory Weighted Average Costing Five Steps in Preparing a Production Report Example of the Weighted Average Method Evaluation of the Weighted Average Method Multiple Inputs and Multiple Departments Nonuniform Application of Manufacturing Inputs Multiple Departments Appendix: Production Report-FIFO Costing Differences between the FIFO and Weighted Average Methods Example of the FIFO Method Summary of Learning Objectives Key Terms Questions for Writing and Discussion Exercises Problems Managerial Decision Cases Research Assignment Support Department Cost AUocation An Overview of Cost Allocation Types of Departments Allocating Costs from Departments to Products Types of Allocation Bases Objectives of Allocation Allocating One Departments Costs to Another Department A Single Charging Rate Multiple Charging Rates Budgeted versus Actual Usage Choosing a Support-Department Cost Allocation Method Direct Method of Allocatinn Sequential Method of Allocation Reciprocal Method of Allocation Comparison of the Three Methods Departmental Overhead Rates and Product Costing Summary of Learning Objectives Key Terms Questions for Writing and Discussion Exercises Problems Managerial Decision Cases Research Assignments PART 2 Planning and Control Functional and Activity-Based Budgeting Description of Budgeting Budgeting and Planning and Control Advantages of Budgeting Preparing the Master Budget Directing and Coordinating Major Components of the Master Budget Preparing the Operating Budget Preparing the Financial Budget Using Budgets for Performance Evaluation Static Budgets versus Flexible Budgets The Behavioral Dimension of Budgeting Activity-Based Budgeting Static Activity Budgets Activity Flexible Budgeting Summary of Learning Objectives Key Terms Questions for Writing and Discussion Exercises Problems Managerial Decision Cases Research Assignments Standard Costing: A Managerial Control Tool Unit Standards How Standards Are Developed Types of Standards Why Standard Cost Systems Are Adopted Standard Product Costs Variance Analysis: General Description Price and Efficiency Variances The Decision to Investigate Variance Analysis: Materials and Labor Direct Materials Variances Direct Labor Variances Variance Analysis: Overhead Costs Variable Overhead Variances Fixed Overhead Variances Appendix: Accounting for Variances Entries for Direct Materials Variances Entries for Direct Labor Variances Disposition of Materials and Labor Variances Overhead Variances Summary of Learning Objectives Key Terms Questions for Writing and Discussion Exercises Problems Managerial Decision Cases Research Assignments Activity and Strategic-Based Responsibility Accounting Responsibility Accounting Systems Functional-Based versus Activity-Based Responsibility Accounting Activity Based versus Strategic-Based Responsibility Accounting Operational Details:Overview Process Value Analysis Driver Analysis: The Search for Root Causes Activity Analysis: Identifying and Assessing Value Content Activity Performance Measurement Measures of Activity Performance Value and Nonvalue-Added Cost Reporting Trend Reporting The Role of Kaizen Standards Benchmarking Drivers andBehavioral fects Activity Capacity Management Life-Cycle Cost Budgeting The Balance Scorecard: Basic Concepts Strategy Translation The Role of Performance Measures The Financial Perspective Customer Perspective Process Perspective Learning and Growth Perspective Summary of Learning Objectives Key Terms Questions for Writing and Discussion Exercises Problems Managerial Decision Case Research Assignment Quality Costs and Productivity: Measurement， Reporting， and Contro Measuring the Costs of Quality Quality Defined Costs of Quality Defined Measuring Quality Costs Reporting Quality Cost Information Quality Cost Reports Quality Cost Function: Acceptable Quality View Quality Cost Function: Zero-Defects View Activity-Based Management and Optimal Quality Costs Trend Analysis Using Quality Cost Information Scenario A: Strategic Pricing Scenario B: New Product Analysis 12 Environmental Cost Management 13 Performance Evaluation in the Decentralized Firm 14 International lssues in Management Acfounting PART 3 Managerial Decision Making |
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